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
200609017 897.05-00 Distributions of U.S. Real Property Interest By Foreign Corporation 03/03/2006
200609016 7701.00-00 Definitions 03/03/2006
200609016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2006
200609015 162.36-02 Covered Employees 03/03/2006
200609014 61.00-00 Gross Income v. Not Gross Income 03/03/2006
200609014 468B.01-00 In General 03/03/2006
200609014 6041.00-00 Information at Source 03/03/2006
200609013 7701.00-00 Definitions 03/03/2006
200609013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2006
200609012 9100.22-00 Other 03/03/2006
200609012 1503.04-04 Dual Resident Corporation 03/03/2006
200609011 7701.00-00 Definitions 03/03/2006
200609011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2006
200609010 7701.00-00 Definitions 03/03/2006
200609010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2006
200609009 7701.00-00 Definitions 03/03/2006
200609009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2006
200609008 7701.00-00 Definitions 03/03/2006
200609008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2006
200609007 7701.00-00 Definitions 03/03/2006
200609007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2006
200609006 7701.00-00 Definitions 03/03/2006
200609006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2006
200609005 7701.00-00 Definitions 03/03/2006
200609005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2006

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