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
201031014 7701.00-00 Definitions 08/06/2010
201031013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2010
201031012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2010
201031011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2010
201031010 1362.01-03 Late Elections 08/06/2010
201031009 469.03-03 Definition of Activity 08/06/2010
201031009 9100.00-00 Extension of Time for Making Certain Elections 08/06/2010
201031008 9100.00-00 Extension of Time for Making Certain Elections 08/06/2010
201031008 469.03-03 Definition of Activity 08/06/2010
201031007 851.02-00 Gross Income Requirement 08/06/2010
201031006 9100.00-00 Extension of Time for Making Certain Elections 08/06/2010
201031006 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 08/06/2010
201031005 9100.00-00 Extension of Time for Making Certain Elections 08/06/2010
201031005 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 08/06/2010
201031004 7701.00-00 Definitions 08/06/2010
201031004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/06/2010
201031003 9100.00-00 Extension of Time for Making Certain Elections 08/06/2010
201031003 1361.05-00 Qualified Subchapter S Subsidiary 08/06/2010
201031002 9100.00-00 Extension of Time for Making Certain Elections 08/06/2010
201031002 1361.05-00 Qualified Subchapter S Subsidiary 08/06/2010
201031001 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 08/06/2010
201030038 72.20-04 Substantially Equal Payments 07/30/2010
201030037 412.00-00 Minimum Funding Standards 07/30/2010
201030036 412.00-00 Minimum Funding Standards 07/30/2010
201030035 501.03-05 Corporations 07/30/2010