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
200810015 1502.32-00 Investment Adjustment 03/07/2008
200810015 1059.00-00 Corporate Shareholder's Basis in Stock Reduced by Non-taxed Portion of Extraordinary Dividends 03/07/2008
200810014 1362.01-03 Late Elections 03/07/2008
200810013 9114.03-06 Canada 03/07/2008
200810012 9100.00-00 Extension of Time for Making Certain Elections 03/07/2008
200810011 1504.00-00 Definitions 03/07/2008
200810010 1.11-00 Maximum Capital Gains Rate 03/07/2008
200810010 9114.03-06 Canada 03/07/2008
200810009 9100.00-00 Extension of Time for Making Certain Elections 03/07/2008
200810009 1362.01-03 Late Elections 03/07/2008
200810008 382.07-00 Ownership Change 03/07/2008
200810008 382.12-03 Constructive Ownership of Stock 03/07/2008
200810008 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 03/07/2008
200810007 7701.00-00 Definitions 03/07/2008
200810007 9100.00-00 Extension of Time for Making Certain Elections 03/07/2008
200810006 7701.00-00 Definitions 03/07/2008
200810006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/07/2008
200810005 61.40-00 Governmental Benefits and Subsidies 03/07/2008
200810004 7701.00-00 Definitions 03/07/2008
200810004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/07/2008
200810003 7701.00-00 Definitions 03/07/2008
200810003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/07/2008
200810002 7701.03-00 Association v. Trust 03/07/2008
200810001 368.04-00 Assets for Control of Transferee (Type "D") 03/07/2008
200810001 355.01-01 Split-Off 03/07/2008