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
201007037 9100.00-00 Extension of Time for Making Certain Elections 02/19/2010
201007037 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
201007036 7701.00-00 Definitions 02/19/2010
201007036 9100.00-00 Extension of Time for Making Certain Elections 02/19/2010
201007036 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
201007035 453.00-00 Installment Method (Available v. Not Available) 02/19/2010
201007035 453.08-00 Revocation of Elections 02/19/2010
201007034 7701.00-00 Definitions 02/19/2010
201007033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
201007032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
201007031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
201007030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
201007029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
201007028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
201007027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
201007026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
201007025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
201007024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
201007023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
201007022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
201007021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/19/2010
201007020 7701.00-00 Definitions 02/19/2010
201007019 7701.00-00 Definitions 02/19/2010
201007018 7701.00-00 Definitions 02/19/2010
201007017 7701.00-00 Definitions 02/19/2010

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