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
200122044 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 06/01/2001
200122043 1362.00-00 Election by Small Business Corporation 06/01/2001
200122042 1362.00-00 Election by Small Business Corporation 06/01/2001
200122041 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/01/2001
200122041 368.04-00 Assets for Control of Transferee (Type "D") 06/01/2001
200122040 1362.01-03 Late Elections 06/01/2001
200122039 1362.01-03 Late Elections 06/01/2001
200122038 338.01-02 Time in which Election must be made 06/01/2001
200122038 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 06/01/2001
200122037 468A.04-02 Revised Schedules 06/01/2001
200122036 2518.00-00 Disclaimers 06/01/2001
200122036 2519.00-00 Disposition of Certain Life Estates 06/01/2001
200122036 2512.00-00 Valuation of Gifts 06/01/2001
200122035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/01/2001
200122034 1362.02-02 Ceases to be Small Business Corporation 06/01/2001
200122033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/01/2001
200122032 61.00-00 Gross Income v. Not Gross Income 06/01/2001
200122032 61.03-00 Loan or Mortgage v. Sale 06/01/2001
200122032 61.43-00 Form v. Substance 06/01/2001
200122032 451.01-00 Annual Theory 06/01/2001
200122031 468A.04-02 Revised Schedules 06/01/2001
200122030 468A.04-02 Revised Schedules 06/01/2001
200122029 468A.04-02 Revised Schedules 06/01/2001
200122028 1362.02-03 Passive Investment Income 06/01/2001
200122027 1362.01-03 Late Elections 06/01/2001

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