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
201015014 1362.01-03 Late Elections 04/16/2010
201015013 1362.04-00 Inadvertent Terminations 04/16/2010
201015013 1361.03-02 Qualified Subchapter S Trusts 04/16/2010
201015012 7701.00-00 Definitions 04/16/2010
201015012 9100.00-00 Extension of Time for Making Certain Elections 04/16/2010
201015012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/16/2010
201015011 7701.00-00 Definitions 04/16/2010
201015011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/16/2010
201015010 1361.05-00 Qualified Subchapter S Subsidiary 04/16/2010
201015010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/16/2010
201015009 7701.00-00 Definitions 04/16/2010
201015009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/16/2010
201015008 7701.00-00 Definitions 04/16/2010
201015008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/16/2010
201015007 7701.00-00 Definitions 04/16/2010
201015007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/16/2010
201015006 7701.00-00 Definitions 04/16/2010
201015006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/16/2010
201015005 7701.00-00 Definitions 04/16/2010
201015005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/16/2010
201015004 1502.75-00 Filing Requirements 04/16/2010
201015004 1502.75-10 When Group Remains in Existence 04/16/2010
201015003 2032A.00-00 Valuation of Farm Real Property 04/16/2010
201015003 2057.00-00 Qualified Family Business Interests 04/16/2010
201015003 6166.00-00 Extension of Time to Pay Estate Tax 04/16/2010

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