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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Номер UILC Тема Дата публикации
200146023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/16/2001
200146022 877.01-00 Principal Purpose--the Avoidance of Tax 11/16/2001
200146021 9100.22-00 Other 11/16/2001
200146021 1503.04-04 Dual Resident Corporation 11/16/2001
200146020 355.01-01 Split-Off 11/16/2001
200146019 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/16/2001
200146019 355.01-00 Spin-Off 11/16/2001
200146018 163.03-03 Investment Income and Expenses 11/16/2001
200146018 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 11/16/2001
200146017 1362.01-03 Late Elections 11/16/2001
200146016 9100.09-00 Section 442; Accounting Periods 11/16/2001
200146015 2056.19-02 Exception For Property Transferred to Qualified Domestic Trust 11/16/2001
200146014 468A.04-02 Revised Schedules 11/16/2001
200146014 468A.03-04 Formulas or Other Methods 11/16/2001
200146013 163.00-00 Interest 11/16/2001
200146012 104.01-00 Health and Accident Insurance 11/16/2001
200146011 104.01-00 Health and Accident Insurance 11/16/2001
200146010 104.01-00 Health and Accident Insurance 11/16/2001
200146009 263A.01-01 Production Activities 11/16/2001
200146008 162.00-00 Trade or Business (Deductible v. Not Deductible) 11/16/2001
200146007 3231.01-00 Employers v. Not Employers 11/16/2001
200146006 3121.04-00 Employees 11/16/2001
200146006 3401.04-01 Employer v. Not an Employer 11/16/2001
200146005 3231.01-00 Employers v. Not Employers 11/16/2001
200146004 3231.01-00 Employers v. Not Employers 11/16/2001

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