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
200928016 7701.02-00 Partnerships v. Associations 07/10/2009
200928016 9100.00-00 Extension of Time for Making Certain Elections 07/10/2009
200928016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/10/2009
200928015 1362.04-00 Inadvertent Terminations 07/10/2009
200928014 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 07/10/2009
200928014 831.02-00 Alternative Tax Small Companies 07/10/2009
200928013 2601.00-00 Tax On Generation Skipping Transfers 07/10/2009
200928013 2041.03-00 General Power v. Not a General Power 07/10/2009
200928012 1362.00-00 Election by Small Business Corporation 07/10/2009
200928012 1362.01-00 Eligible v. Ineligible 07/10/2009
200928012 1362.01-03 Late Elections 07/10/2009
200928011 302.02-00 Disproportionate Redemption of stock 07/10/2009
200928011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/10/2009
200928011 1222.01-00 Short-Term v. Long-Term Capital Gains and Losses 07/10/2009
200928010 302.02-00 Disproportionate Redemption of stock 07/10/2009
200928010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/10/2009
200928010 1222.01-00 Short-Term v. Long-Term Capital Gains and Losses 07/10/2009
200928009 302.02-00 Disproportionate Redemption of stock 07/10/2009
200928009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/10/2009
200928009 1222.01-00 Short-Term v. Long-Term Capital Gains and Losses 07/10/2009
200928008 302.02-00 Disproportionate Redemption of stock 07/10/2009
200928008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/10/2009
200928008 1222.01-00 Short-Term v. Long-Term Capital Gains and Losses 07/10/2009
200928007 302.02-00 Disproportionate Redemption of stock 07/10/2009
200928007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/10/2009