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
200709026 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709025 7701.00-00 Definitions 03/02/2007
200709025 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709024 7701.00-00 Definitions 03/02/2007
200709024 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709023 7701.00-00 Definitions 03/02/2007
200709023 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709022 7701.00-00 Definitions 03/02/2007
200709022 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709021 7701.00-00 Definitions 03/02/2007
200709021 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709020 7701.00-00 Definitions 03/02/2007
200709020 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709019 7701.00-00 Definitions 03/02/2007
200709019 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709018 368.04-00 Assets for Control of Transferee (Type "D") 03/02/2007
200709017 1362.04-00 Inadvertent Terminations 03/02/2007
200709016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/02/2007
200709016 7701.00-00 Definitions 03/02/2007
200709015 475.08-00 Securities Traders 03/02/2007
200709015 9100.00-00 Extension of Time for Making Certain Elections 03/02/2007
200709014 1041.01-00 Transfers Incident to Divorce 03/02/2007
200709013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/02/2007
200709012 1042.01-00 Nonrecognition of Gain 03/02/2007
200709011 1042.01-00 Nonrecognition of Gain 03/02/2007