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
200836029 1445.07-00 Special Rules For Distributions by Corporations, Partnerships, Trusts and Estates 09/05/2008
200836029 897.00-00 Disposition of Investment in United States Real Property 09/05/2008
200836028 3231.01-00 Employers v. Not Employers 09/05/2008
200836027 163.05-00 Personal Interest in General 09/05/2008
200836026 461.06-01 Accrual Basis 09/05/2008
200836025 172.01-00 Carryback and Carryover 09/05/2008
200836025 172.01-05 10-Year Carryover 09/05/2008
200836025 172.06-00 Product Liability Losses 09/05/2008
200836024 1031.05-00 Deferred Exchanges 09/05/2008
200836023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/05/2008
200836023 7701.00-00 Definitions 09/05/2008
200836022 468A.04-02 Revised Schedules 09/05/2008
200836021 468A.04-02 Revised Schedules 09/05/2008
200836020 7701.00-00 Definitions 09/05/2008
200836020 9100.00-00 Extension of Time for Making Certain Elections 09/05/2008
200836020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/05/2008
200836019 451.14-00 Constructive Receipt 09/05/2008
200836018 468A.01-00 In General 09/05/2008
200836017 468A.01-00 In General 09/05/2008
200836016 468A.01-00 In General 09/05/2008
200836015 1362.01-03 Late Elections 09/05/2008
200836014 170.00-00 Charitable, Etc. Contributions and Gifts 09/05/2008
200836013 1362.01-03 Late Elections 09/05/2008
200836012 1504.00-00 Definitions 09/05/2008
200836011 992.02-00 Election 09/05/2008