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
200724021 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 06/15/2007
200724020 2601.03-01 Irrevocable Trusts 06/15/2007
200724019 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 06/15/2007
200724018 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 06/15/2007
200724018 9100.00-00 Extension of Time for Making Certain Elections 06/15/2007
200724017 1381.02-00 Certain Other Cooperatives 06/15/2007
200724016 7701.01-00 Associations v. Corporations 06/15/2007
200724016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2007
200724015 1362.01-03 Late Elections 06/15/2007
200724014 9100.22-00 Other 06/15/2007
200724013 1362.01-03 Late Elections 06/15/2007
200724012 61.44-00 Recovery of Items Previously Deducted--Tax Benefit 06/15/2007
200724012 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 06/15/2007
200724012 1222.00-00 Other Terms Relating to Capital Gains and Losses 06/15/2007
200724011 162.36-04 Performance-Based Compensation 06/15/2007
200724010 1362.04-00 Inadvertent Terminations 06/15/2007
200724009 9100.00-00 Extension of Time for Making Certain Elections 06/15/2007
200724008 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 06/15/2007
200724007 1031.02-00 Like Kind Property 06/15/2007
200724006 6045.00-00 Returns of Brokers 06/15/2007
200724005 1362.00-00 Election by Small Business Corporation 06/15/2007
200724005 1362.01-00 Eligible v. Ineligible 06/15/2007
200724005 1362.01-03 Late Elections 06/15/2007
200724004 851.06-00 Determination of Status 06/15/2007
200724003 1362.01-03 Late Elections 06/15/2007