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
201104024 42.14-01 Correction of Administrative Errors and Omissions 01/28/2011
201104023 856.00-00 Definition of Real Estate Investment Trust 01/28/2011
201104022 2601.00-00 Tax On Generation Skipping Transfers 01/28/2011
201104022 9100.00-00 Extension of Time for Making Certain Elections 01/28/2011
201104021 1362.00-00 Election by Small Business Corporation 01/28/2011
201104021 1362.01-03 Late Elections 01/28/2011
201104020 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 01/28/2011
201104020 103.02-00 State and Local 01/28/2011
201104020 103.02-01 Political Subdivisions 01/28/2011
201104020 103.02-02 On Behalf Of 01/28/2011
201104019 1361.01-04 More than One Class of Stock 01/28/2011
201104019 1362.04-00 Inadvertent Terminations 01/28/2011
201104018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/28/2011
201104018 1362.01-03 Late Elections 01/28/2011
201104017 1362.01-03 Late Elections 01/28/2011
201104016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/28/2011
201104016 1362.01-03 Late Elections 01/28/2011
201104015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/28/2011
201104015 1362.01-03 Late Elections 01/28/2011
201104014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/28/2011
201104014 1362.01-03 Late Elections 01/28/2011
201104013 851.02-00 Gross Income Requirement 01/28/2011
201104012 2601.00-00 Tax On Generation Skipping Transfers 01/28/2011
201104012 9100.00-00 Extension of Time for Making Certain Elections 01/28/2011
201104011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/28/2011

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