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
200910023 954.02-07 Nonfunctional Currency Transactions 03/06/2009
200910022 1361.00-00 Definitions 03/06/2009
200910021 1362.01-03 Late Elections 03/06/2009
200910020 1362.01-03 Late Elections 03/06/2009
200910019 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 03/06/2009
200910019 2056.19-00 Disallowance of Deduction Where Surviving Spouse Not U.S. Citizen 03/06/2009
200910019 2056.19-01 Exception For Qualified Domestic Trust 03/06/2009
200910019 9100.00-00 Extension of Time for Making Certain Elections 03/06/2009
200910018 4041.01-02 Special Motor Fuels 03/06/2009
200910018 6426.00-00 Credit for Alcohol Fuel, Biodiesel Mixture and Alternative Fuel 03/06/2009
200910018 6427.02-00 Intercity, Local, or School Buses 03/06/2009
200910017 7701.00-00 Definitions 03/06/2009
200910017 9100.00-00 Extension of Time for Making Certain Elections 03/06/2009
200910016 9100.00-00 Extension of Time for Making Certain Elections 03/06/2009
200910015 9100.00-00 Extension of Time for Making Certain Elections 03/06/2009
200910015 1361.05-00 Qualified Subchapter S Subsidiary 03/06/2009
200910014 1362.01-03 Late Elections 03/06/2009
200910013 9100.00-00 Extension of Time for Making Certain Elections 03/06/2009
200910013 1361.05-00 Qualified Subchapter S Subsidiary 03/06/2009
200910012 9100.00-00 Extension of Time for Making Certain Elections 03/06/2009
200910012 1361.05-00 Qualified Subchapter S Subsidiary 03/06/2009
200910011 7701.02-00 Partnerships v. Associations 03/06/2009
200910011 9100.00-00 Extension of Time for Making Certain Elections 03/06/2009
200910011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/06/2009
200910010 368.04-00 Assets for Control of Transferee (Type "D") 03/06/2009