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
200649018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/08/2006
200649018 7701.02-00 Partnerships v. Associations 12/08/2006
200649017 884.00-00 Branch Tax 12/08/2006
200649017 884.02-00 Dividend Equivalent Amount 12/08/2006
200649017 884.04-00 Effectively Connected Earnings and Profits 12/08/2006
200649017 884.08-00 Rules for Termination, Liquidation, Reorganization or Incorporation 12/08/2006
200649017 884.08-30 Reorganization of a Foreign Corporation 12/08/2006
200649016 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/08/2006
200649016 355.01-01 Split-Off 12/08/2006
200649016 368.00-00 Definitions Relating to Corporate Reorganizations 12/08/2006
200649016 368.04-00 Assets for Control of Transferee (Type "D") 12/08/2006
200649015 9100.22-00 Other 12/08/2006
200649014 83.00-00 Property Transferred in Connection With Performance of Services 12/08/2006
200649013 1362.01-03 Late Elections 12/08/2006
200649012 7701.00-00 Definitions 12/08/2006
200649011 162.05-03 Compromise Settlement of Claims 12/08/2006
200649011 263.08-04 Acquisition Costs 12/08/2006
200649010 754.02-00 Timeliness of Election 12/08/2006
200649010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/08/2006
200649009 1362.01-03 Late Elections 12/08/2006
200649008 1362.0 Inadvertent Terminations 12/08/2006
200649007 7701.01-00 Associations v. Corporations 12/08/2006
200649007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/08/2006
200649006 1362.01-03 Late Elections 12/08/2006
200649005 1362.04-00 Inadvertent Terminations 12/08/2006