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
201709018 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 03/03/2017
201709018 4982.05-00 Definitions and Special Rules 03/03/2017
201709018 4982.06-00 Election to Use Taxable Year 03/03/2017
201709017 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 03/03/2017
201709017 4982.05-00 Definitions and Special Rules 03/03/2017
201709017 4982.06-00 Election to Use Taxable Year 03/03/2017
201709016 1362.04-00 Inadvertent Terminations 03/03/2017
201709015 1362.00-00 Election by Small Business Corporation 03/03/2017
201709015 1362.01-00 Eligible v. Ineligible 03/03/2017
201709015 1362.01-02 Election After Termination 03/03/2017
201709015 1362.02-00 Termination of Election 03/03/2017
201709015 1362.02-02 Ceases to be Small Business Corporation 03/03/2017
201709015 1362.04-00 Inadvertent Terminations 03/03/2017
201709014 2010.00-00 Unified Credit Against Estate Tax 03/03/2017
201709014 9100.00-00 Extension of Time for Making Certain Elections 03/03/2017
201709013 2010.00-00 Unified Credit Against Estate Tax 03/03/2017
201709013 9100.00-00 Extension of Time for Making Certain Elections 03/03/2017
201709012 2010.00-00 Unified Credit Against Estate Tax 03/03/2017
201709012 9100.00-00 Extension of Time for Making Certain Elections 03/03/2017
201709011 301.00-00 Distributions of Property 03/03/2017
201709011 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 03/03/2017
201709011 305.03-00 Distributions in Lieu of Money 03/03/2017
201709010 663.04-00 65-Day Rule 03/03/2017
201709010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2017
201709009 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/03/2017

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