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
200817025 9100.00-00 Extension of Time for Making Certain Elections 04/25/2008
200817024 163.03-02 Investment Interest 04/25/2008
200817024 9100.00-00 Extension of Time for Making Certain Elections 04/25/2008
200817023 1362.02-03 Passive Investment Income 04/25/2008
200817022 1362.01-03 Late Elections 04/25/2008
200817021 7701.00-00 Definitions 04/25/2008
200817021 9100.00-00 Extension of Time for Making Certain Elections 04/25/2008
200817020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/25/2008
200817019 7701.00-00 Definitions 04/25/2008
200817019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/25/2008
200817018 170.00-00 Charitable, Etc. Contributions and Gifts 04/25/2008
200817017 9100.00-00 Extension of Time for Making Certain Elections 04/25/2008
200817016 1362.01-03 Late Elections 04/25/2008
200817015 1362.04-00 Inadvertent Terminations 04/25/2008
200817014 115.00-00 Income of States, Municipalities, etc. 04/25/2008
200817014 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 04/25/2008
200817014 1245.00-00 Gain From Dispositions of Certain Depreciable Property 04/25/2008
200817014 1250.00-00 Gain From Dispositions of Certain Depreciable Realty 04/25/2008
200817013 1362.04-00 Inadvertent Terminations 04/25/2008
200817012 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 04/25/2008
200817012 336.01-00 General Rule 04/25/2008
200817012 1361.03-00 Certain Trusts Permitted as Shareholders 04/25/2008
200817011 2642.00-00 Inclusion Ratio 04/25/2008
200817011 9100.00-00 Extension of Time for Making Certain Elections 04/25/2008
200817010 9100.00-00 Extension of Time for Making Certain Elections 04/25/2008