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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숫자 UILC 주제 출시일
200140070 1362.04-00 Inadvertent Terminations 10/05/2001
200140069 1362.01-03 Late Elections 10/05/2001
200140068 368.01-00 Statutory Merger or Consolidation (Type "A") 10/05/2001
200140067 877.01-00 Principal Purpose--the Avoidance of Tax 10/05/2001
200140066 9100.00-00 Extension of Time for Making Certain Elections 10/05/2001
200140065 704.01-04 Section 704(c) Considerations 10/05/2001
200140064 1362.01-03 Late Elections 10/05/2001
200140063 704.01-04 Section 704(c) Considerations 10/05/2001
200140062 704.01-04 Section 704(c) Considerations 10/05/2001
200140061 704.01-04 Section 704(c) Considerations 10/05/2001
200140060 704.01-04 Section 704(c) Considerations 10/05/2001
200140059 9100.00-00 Extension of Time for Making Certain Elections 10/05/2001
200140058 9100.00-00 Extension of Time for Making Certain Elections 10/05/2001
200140057 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 10/05/2001
200140057 831.03-00 Whether Company Qualifies as Insurance Company 10/05/2001
200140056 1362.01-03 Late Elections 10/05/2001
200140055 1362.01-03 Late Elections 10/05/2001
200140054 1362.01-03 Late Elections 10/05/2001
200140052 9100.09-00 Section 442; Accounting Periods 10/05/2001
200140051 877.01-00 Principal Purpose--the Avoidance of Tax 10/05/2001
200140050 1362.04-00 Inadvertent Terminations 10/05/2001
200140049 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/05/2001
200140048 1362.01-03 Late Elections 10/05/2001
200140048 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/05/2001
200140047 1362.00-00 Election by Small Business Corporation 10/05/2001

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