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
200903072 897.00-00 Disposition of Investment in United States Real Property 01/16/2009
200903072 897.06-02 Foreign to Foreign Reorganization 01/16/2009
200903072 1445.02-00 Exceptions to Duty to Withhold 01/16/2009
200903072 1445.07-02 Notice of Nonrecognition Transfer (See Also 1445.02-11). 01/16/2009
200903072 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903072 9100.22-00 Other 01/16/2009
200903071 1362.01-03 Late Elections 01/16/2009
200903070 9100.20-00 Section 1502; Election to File Consolidated Return 01/16/2009
200903070 1502.75-00 Filing Requirements 01/16/2009
200903069 754.02-00 Timeliness of Election 01/16/2009
200903069 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/16/2009
200903068 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/16/2009
200903068 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/16/2009
200903067 1362.04-00 Inadvertent Terminations 01/16/2009
200903066 1362.04-00 Inadvertent Terminations 01/16/2009
200903066 1362.01-03 Late Elections 01/16/2009
200903065 1362.01-03 Late Elections 01/16/2009
200903064 7701.00-00 Definitions 01/16/2009
200903064 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903064 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903063 7701.00-00 Definitions 01/16/2009
200903063 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903063 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903062 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903062 1362.04-00 Inadvertent Terminations 01/16/2009

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