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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編號 UILC 主題 發布日期
201050027 1382.00-00 Taxable Income of Cooperatives 12/17/2010
201050027 199.06-00 Agricultural and Horticultural Cooperatives 12/17/2010
201050026 338.01-02 Time in which Election must be made 12/17/2010
201050026 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/17/2010
201050025 1362.04-00 Inadvertent Terminations 12/17/2010
201050024 1362.01-00 Eligible v. Ineligible 12/17/2010
201050024 1362.01-03 Late Elections 12/17/2010
201050023 9100.00-00 Extension of Time for Making Certain Elections 12/17/2010
201050023 469.03-03 Definition of Activity 12/17/2010
201050022 469.03-03 Definition of Activity 12/17/2010
201050022 9100.00-00 Extension of Time for Making Certain Elections 12/17/2010
201050021 1362.00-00 Election by Small Business Corporation 12/17/2010
201050021 1362.01-02 Election After Termination 12/17/2010
201050021 1362.02-00 Termination of Election 12/17/2010
201050021 1362.02-02 Ceases to be Small Business Corporation 12/17/2010
201050021 1362.04-00 Inadvertent Terminations 12/17/2010
201050020 368.05-00 Recapitalization (Type "E") 12/17/2010
201050020 368.06-00 Change in Identity, etc. (Type "F") 12/17/2010
201050020 305.13-02 Recapitalizations 12/17/2010
201050019 1362.04-00 Inadvertent Terminations 12/17/2010
201050018 1362.01-03 Late Elections 12/17/2010
201050017 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 12/17/2010
201050017 103.02-00 State and Local 12/17/2010
201050016 1362.00-00 Election by Small Business Corporation 12/17/2010
201050016 1362.01-03 Late Elections 12/17/2010

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