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
200720017 3306.02-00 Wages 05/18/2007
200720017 3401.01-00 Wages Subject to Withholding 05/18/2007
200720017 3402.00-00 Income Tax Collected at Source 05/18/2007
200720016 164.00-00 Taxes 05/18/2007
200720015 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC 05/18/2007
200720014 9100.00-00 Extension of Time for Making Certain Elections 05/18/2007
200720013 9100.00-00 Extension of Time for Making Certain Elections 05/18/2007
200720012 382.07-00 Ownership Change 05/18/2007
200720012 382.09-01 3-year Period 05/18/2007
200720011 851.02-00 Gross Income Requirement 05/18/2007
200720010 367.00-00 Foreign Corporations 05/18/2007
200720010 367.40-00 Treatment of Distribution Described in Section 367(e) 05/18/2007
200720010 367.40-02 Liquidations Under Section 332 05/18/2007
200720010 381.00-00 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 05/18/2007
200720010 381.01-00 Net Operating Loss Carryovers 05/18/2007
200720009 1362.01-03 Late Elections 05/18/2007
200720008 7701.00-00 Definitions 05/18/2007
200720008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/18/2007
200720007 71.00-00 Alimony--Separate Maintenance Payments 05/18/2007
200720006 2632.00-00 Special Rules for Allocation of GST Exemption 05/18/2007
200720006 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 05/18/2007
200720006 9100.00-00 Extension of Time for Making Certain Elections 05/18/2007
200720005 860D.01-00 Election 05/18/2007
200720005 9100.00-00 Extension of Time for Making Certain Elections 05/18/2007
200720004 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 05/18/2007