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
201028028 1362.01-03 Late Elections 07/16/2010
201028027 9114.03-47 Russian Federation 07/16/2010
201028027 9114.01-14 Independent Personal Services 07/16/2010
201028027 894.07-01 Income Exempt by Treaty 07/16/2010
201028027 875.00-00 Partnerships; Beneficiaries of Estates or Trusts 07/16/2010
201028026 9114.03-47 Russian Federation 07/16/2010
201028026 9114.01-14 Independent Personal Services 07/16/2010
201028026 894.07-01 Income Exempt by Treaty 07/16/2010
201028026 875.00-00 Partnerships; Beneficiaries of Estates or Trusts 07/16/2010
201028025 9100.22-00 Other 07/16/2010
201028025 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 07/16/2010
201028025 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/16/2010
201028024 1362.04-00 Inadvertent Terminations 07/16/2010
201028023 7701.00-00 Definitions 07/16/2010
201028023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/16/2010
201028022 7701.00-00 Definitions 07/16/2010
201028022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/16/2010
201028021 7701.00-00 Definitions 07/16/2010
201028021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/16/2010
201028020 7701.00-00 Definitions 07/16/2010
201028020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/16/2010
201028019 7701.00-00 Definitions 07/16/2010
201028019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/16/2010
201028018 9100.04-00 Section 168; MACRS 07/16/2010
201028017 704.01-04 Section 704(c) Considerations 07/16/2010

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