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
201425015 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 06/20/2014
201425014 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 06/20/2014
201425014 501.06-01 Performance of Particular Services for Members 06/20/2014
201425013 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 06/20/2014
201425012 6694.00-00 Understatement of Taxpayer's Liability by Income Tax Return Preparer 06/20/2014
201425011 6063.00-00 Signing of Partnership Returns 06/20/2014
201425010 115.03-00 Essential Governmental Function 06/20/2014
201425010 7701.26-00 Taxable Mortgage Pools 06/20/2014
201425009 851.02-00 Gross Income Requirement 06/20/2014
201425008 1362.00-00 Election by Small Business Corporation 06/20/2014
201425008 1362.01-00 Eligible v. Ineligible 06/20/2014
201425008 1362.01-03 Late Elections 06/20/2014
201425007 2041.05-00 Exercise of Powers 06/20/2014
201425007 2601.03-08 Constructive Additions 06/20/2014
201425006 1502.36-00 Unified Loss Rules 06/20/2014
201425006 9100.22-00 Other 06/20/2014
201425005 1502.36-00 Unified Loss Rules 06/20/2014
201425005 9100.22-00 Other 06/20/2014
201425004 9100.00-00 Extension of Time for Making Certain Elections 06/20/2014
201425004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/20/2014
201425003 1362.00-00 Election by Small Business Corporation 06/20/2014
201425003 1362.04-00 Inadvertent Terminations 06/20/2014
201425002 9100.04-00 Section 168; MACRS 06/20/2014
201425001 115.03-00 Essential Governmental Function 06/20/2014
201425001 7701.26-00 Taxable Mortgage Pools 06/20/2014

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