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
200844012 3231.01-00 Employers v. Not Employers 10/31/2008
200844011 4371.03-00 Reinsurance 10/31/2008
200844011 7701.00-00 Definitions 10/31/2008
200844010 2519.00-00 Disposition of Certain Life Estates 10/31/2008
200844009 7701.00-00 Definitions 10/31/2008
200844009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2008
200844008 54.00-00 Clean Renewable Energy Bonds 10/31/2008
200844007 1362.01-03 Late Elections 10/31/2008
200844006 7701.00-00 Definitions 10/31/2008
200844006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2008
200844005 7701.00-00 Definitions 10/31/2008
200844005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2008
200844004 7701.00-00 Definitions 10/31/2008
200844004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2008
200844003 7701.00-00 Definitions 10/31/2008
200844003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2008
200844002 7704.03-00 Qualifying Income 10/31/2008
200844001 7701.00-00 Definitions 10/31/2008
200844001 9100.00-00 Extension of Time for Making Certain Elections 10/31/2008
200844001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/31/2008
200843044 4945.04-04 Grants to Individuals 10/24/2008
200843043 501.06-01 Performance of Particular Services for Members 10/24/2008
200843042 401.06-01 In General 10/24/2008
200843042 401.06-02 Employee Dies Before Entire Interest Distributed 10/24/2008
200843041 507.00-00 Termination of Private Foundation Status 10/24/2008