IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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编号 UILC 主题 发布日期
200646017 103.02-00 State and Local 11/17/2006
200646017 103.02-01 Political Subdivisions 11/17/2006
200646017 103.02-02 On Behalf Of 11/17/2006
200646016 6708.00-00 Failure to Maintain Lists of Investors In Potentially Abusive Tax Shelters 11/17/2006
200646015 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 11/17/2006
200646015 6013.00-00 Joint Returns of Income Tax by Husband and Wife 11/17/2006
200646014 152.08-02 Release of Exemption 11/17/2006
200646013 338.01-02 Time in which Election must be made 11/17/2006
200646013 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 11/17/2006
200646012 9100.22-00 Other 11/17/2006
200646012 382.12-16 Controlled Groups 11/17/2006
200646011 9100.22-00 Other 11/17/2006
200646011 1503.04-04 Dual Resident Corporation 11/17/2006
200646010 3406.00-00 Backup Withholding 11/17/2006
200646010 6041.03-00 Fixed or Determinable Gains, Profits, or Income 11/17/2006
200646010 6041.05-00 Payments Specifically Included 11/17/2006
200646010 6045.00-00 Returns of Brokers 11/17/2006
200646010 6049.01-00 Reportable Interest 11/17/2006
200646009 45K.00-00 Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) 11/17/2006
200646009 29.00-00 (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source 11/17/2006
200646008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2006
200646007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2006
200646006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2006
200646005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2006
200646004 860D.01-00 Election 11/17/2006

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