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
200925013 9100.00-00 Extension of Time for Making Certain Elections 06/19/2009
200925013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200925012 7701.00-00 Definitions 06/19/2009
200925012 9100.00-00 Extension of Time for Making Certain Elections 06/19/2009
200925012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200925011 7701.00-00 Definitions 06/19/2009
200925011 9100.00-00 Extension of Time for Making Certain Elections 06/19/2009
200925011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200925010 7701.00-00 Definitions 06/19/2009
200925010 9100.00-00 Extension of Time for Making Certain Elections 06/19/2009
200925010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200925009 7701.00-00 Definitions 06/19/2009
200925009 9100.00-00 Extension of Time for Making Certain Elections 06/19/2009
200925009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200925008 9100.00-00 Extension of Time for Making Certain Elections 06/19/2009
200925008 2654.00-00 Special Rules 06/19/2009
200925008 2652.00-00 Other Definitions 06/19/2009
200925007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200925006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200925005 1374.04-00 Recognized Built-in Loss 06/19/2009
200925004 7701.00-00 Definitions 06/19/2009
200925004 9100.00-00 Extension of Time for Making Certain Elections 06/19/2009
200925004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/19/2009
200925003 2511.00-00 Transfers in General (Gift v. Not a Gift) 06/19/2009
200925003 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 06/19/2009

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