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
201216024 7701.00-00 Definitions 04/20/2012
201216024 9100.00-00 Extension of Time for Making Certain Elections 04/20/2012
201216024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/20/2012
201216023 368.04-00 Assets for Control of Transferee (Type "D") 04/20/2012
201216023 355.01-00 Spin-Off 04/20/2012
201216022 7704.03-00 Qualifying Income 04/20/2012
201216021 7701.00-00 Definitions 04/20/2012
201216021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/20/2012
201216020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/20/2012
201216019 704.01-04 Section 704(c) Considerations 04/20/2012
201216018 9100.22-00 Other 04/20/2012
201216018 1502.99-00 Regulations Governing Consolidated Returns--Issue Not Contained in Present List 04/20/2012
201216017 45.00-00 Electricity Produced from Certain Renewable Sources 04/20/2012
201216016 1362.01-03 Late Elections 04/20/2012
201216015 9100.00-00 Extension of Time for Making Certain Elections 04/20/2012
201216014 7701.00-00 Definitions 04/20/2012
201216014 9100.00-00 Extension of Time for Making Certain Elections 04/20/2012
201216014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/20/2012
201216013 9100.00-00 Extension of Time for Making Certain Elections 04/20/2012
201216013 2032.00-00 Alternate Valuation 04/20/2012
201216012 7701.00-00 Definitions 04/20/2012
201216012 9100.00-00 Extension of Time for Making Certain Elections 04/20/2012
201216012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/20/2012
201216011 1382.00-00 Taxable Income of Cooperatives 04/20/2012
201216011 199.06-00 Agricultural and Horticultural Cooperatives 04/20/2012

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