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
200542022 9100.22-00 Other 10/21/2005
200542021 1362.01-03 Late Elections 10/21/2005
200542020 1362.01-03 Late Elections 10/21/2005
200542020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/21/2005
200542019 104.02-00 Workmen's Compensation 10/21/2005
200542018 9100.22-00 Other 10/21/2005
200542018 1503.04-04 Dual Resident Corporation 10/21/2005
200542017 877.01-00 Principal Purpose--the Avoidance of Tax 10/21/2005
200542016 1362.01-02 Election After Termination 10/21/2005
200542015 104.02-00 Workmen's Compensation 10/21/2005
200542014 9100.09-00 Section 442; Accounting Periods 10/21/2005
200542013 1362.00-00 Election by Small Business Corporation 10/21/2005
200542013 1362.04-00 Inadvertent Terminations 10/21/2005
200542013 368.06-00 Change in Identity, etc. (Type "F") 10/21/2005
200542012 368.01-00 Statutory Merger or Consolidation (Type "A") 10/21/2005
200542012 368.13-00 Transactions Involving Two or More Investment Companies 10/21/2005
200542012 368.05-00 Recapitalization (Type "E") 10/21/2005
200542011 355.01-00 Spin-Off 10/21/2005
200542011 368.04-00 Assets for Control of Transferee (Type "D") 10/21/2005
200542010 1362.01-03 Late Elections 10/21/2005
200542009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/21/2005
200542008 1362.01-03 Late Elections 10/21/2005
200542008 1361.05-00 Qualified Subchapter S Subsidiary 10/21/2005
200542008 9100.22-00 Other 10/21/2005
200542007 1362.04-00 Inadvertent Terminations 10/21/2005