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
200606035 7701.00-00 Definitions 02/10/2006
200606035 761.00-00 Terms Defined 02/10/2006
200606034 2632.01-00 Time and Manner of Allocation 02/10/2006
200606034 9100.00-00 Extension of Time for Making Certain Elections 02/10/2006
200606033 1362.01-03 Late Elections 02/10/2006
200606032 1362.01-03 Late Elections 02/10/2006
200606031 9100.09-00 Section 442; Accounting Periods 02/10/2006
200606030 9100.09-00 Section 442; Accounting Periods 02/10/2006
200606029 9100.09-00 Section 442; Accounting Periods 02/10/2006
200606028 1362.01-03 Late Elections 02/10/2006
200606027 101.01-02 Transfer for Consideration 02/10/2006
200606027 671.02-00 Persons Treated as Grantors 02/10/2006
200606027 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/10/2006
200606026 1362.04-00 Inadvertent Terminations 02/10/2006
200606025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2006
200606024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2006
200606023 1362.01-03 Late Elections 02/10/2006
200606022 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/10/2006
200606021 1.11-00 Maximum Capital Gains Rate 02/10/2006
200606020 448.04-01 Function Test 02/10/2006
200606019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2006
200606018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2006
200606017 9100.00-00 Extension of Time for Making Certain Elections 02/10/2006
200606017 469.03-03 Definition of Activity 02/10/2006
200606016 9100.00-00 Extension of Time for Making Certain Elections 02/10/2006

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