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
201006021 9100.00-00 Extension of Time for Making Certain Elections 02/12/2010
201006021 853.00-00 Foreign Tax Credit Allowed Shareholders 02/12/2010
201006021 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 02/12/2010
201006020 856.00-00 Definition of Real Estate Investment Trust 02/12/2010
201006020 9100.00-00 Extension of Time for Making Certain Elections 02/12/2010
201006019 1362.01-03 Late Elections 02/12/2010
201006018 1362.01-03 Late Elections 02/12/2010
201006017 1362.04-00 Inadvertent Terminations 02/12/2010
201006017 1361.03-02 Qualified Subchapter S Trusts 02/12/2010
201006016 9100.00-00 Extension of Time for Making Certain Elections 02/12/2010
201006016 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 02/12/2010
201006015 851.02-00 Gross Income Requirement 02/12/2010
201006014 7701.00-00 Definitions 02/12/2010
201006013 1362.01-03 Late Elections 02/12/2010
201006012 2702.02-02 Personal Residence in Trust 02/12/2010
201006011 611.02-03 Interests Acquired for Services Rendered 02/12/2010
201006010 1362.04-00 Inadvertent Terminations 02/12/2010
201006009 2642.00-00 Inclusion Ratio 02/12/2010
201006009 9100.00-00 Extension of Time for Making Certain Elections 02/12/2010
201006009 9100.22-00 Other 02/12/2010
201006008 2642.00-00 Inclusion Ratio 02/12/2010
201006008 9100.00-00 Extension of Time for Making Certain Elections 02/12/2010
201006008 9100.22-00 Other 02/12/2010
201006007 7701.00-00 Definitions 02/12/2010
201006007 9100.00-00 Extension of Time for Making Certain Elections 02/12/2010