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
200903053 7701.01-00 Associations v. Corporations 01/16/2009
200903053 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903053 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903052 7701.01-00 Associations v. Corporations 01/16/2009
200903052 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903052 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903051 7701.01-00 Associations v. Corporations 01/16/2009
200903051 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903051 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903050 7701.01-00 Associations v. Corporations 01/16/2009
200903050 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903050 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903049 7701.01-00 Associations v. Corporations 01/16/2009
200903049 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903049 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903048 7701.01-00 Associations v. Corporations 01/16/2009
200903048 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903048 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903047 7701.01-00 Associations v. Corporations 01/16/2009
200903047 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903047 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903046 7701.01-00 Associations v. Corporations 01/16/2009
200903046 9100.00-00 Extension of Time for Making Certain Elections 01/16/2009
200903046 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2009
200903045 7701.01-00 Associations v. Corporations 01/16/2009

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