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
200937026 6321.01-00 Property Subject v. Not Subject to Lien (See 6301.12-00|) 09/11/2009
200937025 6651.22-00 Increase in Penalty for Fraudulent Failure to File 09/11/2009
200937025 6656.00-00 Failure to Make Deposit of Taxes (Penalty v. No Penalty) 09/11/2009
200937025 6672.03-01 Corporation 09/11/2009
200937024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009
200937023 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 09/11/2009
200937023 115.00-00 Income of States, Municipalities, etc. 09/11/2009
200937022 7701.00-00 Definitions 09/11/2009
200937022 9100.00-00 Extension of Time for Making Certain Elections 09/11/2009
200937022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009
200937021 7701.00-00 Definitions 09/11/2009
200937021 9100.00-00 Extension of Time for Making Certain Elections 09/11/2009
200937021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009
200937020 7701.00-00 Definitions 09/11/2009
200937020 9100.00-00 Extension of Time for Making Certain Elections 09/11/2009
200937020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009
200937019 7701.00-00 Definitions 09/11/2009
200937019 9100.00-00 Extension of Time for Making Certain Elections 09/11/2009
200937019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009
200937018 7701.00-00 Definitions 09/11/2009
200937018 9100.00-00 Extension of Time for Making Certain Elections 09/11/2009
200937018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009
200937017 7701.00-00 Definitions 09/11/2009
200937017 9100.00-00 Extension of Time for Making Certain Elections 09/11/2009
200937017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2009

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