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
200233020 1361.03-02 Qualified Subchapter S Trusts 08/16/2002
200233019 1362.04-00 Inadvertent Terminations 08/16/2002
200233018 752.00-00 Treatment of Certain Liabilities 08/16/2002
200233017 1362.01-03 Late Elections 08/16/2002
200233016 269.07-00 Consolidated Returns 08/16/2002
200233016 269B.00-00 Stapled Entities 08/16/2002
200233015 42.10-00 Recapture of Credit 08/16/2002
200233014 42.10-00 Recapture of Credit 08/16/2002
200233013 42.10-00 Recapture of Credit 08/16/2002
200233012 1362.01-03 Late Elections 08/16/2002
200233012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/16/2002
200233011 41.52-00 Base Amount 08/16/2002
200233011 41.52-01 Fixed-Base Percentage 08/16/2002
200233010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/16/2002
200233009 9100.09-00 Section 442; Accounting Periods 08/16/2002
200233008 664.03-02 Charitable Remainder Unitrust 08/16/2002
200233007 664.03-02 Charitable Remainder Unitrust 08/16/2002
200233006 664.03-02 Charitable Remainder Unitrust 08/16/2002
200233005 664.03-02 Charitable Remainder Unitrust 08/16/2002
200233004 3401.04-01 Employer v. Not an Employer 08/16/2002
200233003 6109.00-00 Identifying Numbers 08/16/2002
200233002 75.14.00-00 SUMMONSES: Use of 08/16/2002
200233001 6331.00-00 Levy and Distraint 08/16/2002
200232036 501.03-02 Foundations 08/09/2002
200232036 4941.04-00 Definition of Self-Dealing 08/09/2002