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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
200009034 9100.09-00 Section 442; Accounting Periods 03/03/2000
200009033 9100.09-00 Section 442; Accounting Periods 03/03/2000
200009032 42.14-01 Correction of Administrative Errors and Omissions 03/03/2000
200009031 301.00-00 Distributions of Property 03/03/2000
200009031 332.00-00 Complete Liquidation of Subsidiaries 03/03/2000
200009031 355.01-00 Spin-Off 03/03/2000
200009031 368.05-00 Recapitalization (Type "E") 03/03/2000
200009030 9100.09-00 Section 442; Accounting Periods 03/03/2000
200009029 1362.02-02 Ceases to be Small Business Corporation 03/03/2000
200009028 368.01-01 Using Stock of Corporation Controlling Acquiring Corporation 03/03/2000
200009027 2601.00-00 Tax On Generation Skipping Transfers 03/03/2000
200009026 368.01-01 Using Stock of Corporation Controlling Acquiring Corporation 03/03/2000
200009025 245.09-00 Dividends Received From FSC 03/03/2000
200009025 702.01-03 Dividends (Sections 34, 116, 243-247) 03/03/2000
200009024 9100.09-00 Section 442; Accounting Periods 03/03/2000
200009023 1502.75-00 Filing Requirements 03/03/2000
200009023 9100.00-00 Extension of Time for Making Certain Elections 03/03/2000
200009022 482.00-00 Allocation of Income and Deductions Among Taxpayers 03/03/2000
200009021 1362.01-03 Late Elections 03/03/2000
200009020 1362.01-03 Late Elections 03/03/2000
200009019 1362.01-03 Late Elections 03/03/2000
200009018 1362.01-03 Late Elections 03/03/2000
200009017 1362.01-03 Late Elections 03/03/2000
200009016 882.07-00 Interest deductions 03/03/2000
200009015 1362.01-03 Late Elections 03/03/2000

Official Adobe Website