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
201012043 6229.00-00 Period of Limitations for Making Assessments 03/26/2010
201012042 6231.07-00 Tax Matters Partner 03/26/2010
201012041 6223.00-00 Notice to Partners of Proceedings 03/26/2010
201012040 3121.04-01 Common Law Tests 03/26/2010
201012039 6231.03-00 Partnership Item 03/26/2010
201012038 6062.00-00 Signing of Corporation Returns 03/26/2010
201012037 6223.04-02 Proceedings Not Finished 03/26/2010
201012036 6325.00-00 Release of Lien or Discharge of Property 03/26/2010
201012035 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/26/2010
201012034 6725.00-00 Failure to Report Information under Sec. 4101 03/26/2010
201012033 6402.00-00 Authority to Make Credits or Refunds 03/26/2010
201012032 754.02-00 Timeliness of Election 03/26/2010
201012032 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/26/2010
201012031 754.02-00 Timeliness of Election 03/26/2010
201012031 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/26/2010
201012030 7701.00-00 Definitions 03/26/2010
201012030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/26/2010
201012029 7701.00-00 Definitions 03/26/2010
201012029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/26/2010
201012028 7701.00-00 Definitions 03/26/2010
201012028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/26/2010
201012027 7701.00-00 Definitions 03/26/2010
201012027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/26/2010
201012026 7701.00-00 Definitions 03/26/2010
201012026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/26/2010

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