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.
Помощь по поиску
Номер UILC Тема Дата публикации
200135041 9100.20-00 Section 1502; Election to File Consolidated Return 08/31/2001
200135041 1502.75-00 Filing Requirements 08/31/2001
200135040 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 08/31/2001
200135040 338.01-02 Time in which Election must be made 08/31/2001
200135039 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/31/2001
200135039 368.04-00 Assets for Control of Transferee (Type "D") 08/31/2001
200135038 355.04-00 Business Purpose 08/31/2001
200135036 168.20-00 Classification of Property 08/31/2001
200135036 446.04-17 Change in Method of Accounting for Depreciation 08/31/2001
200135035 1362.00-00 Election by Small Business Corporation 08/31/2001
200135034 1362.01-03 Late Elections 08/31/2001
200135033 1362.01-03 Late Elections 08/31/2001
200135032 1504.00-00 Definitions 08/31/2001
200135030 51.07.06-01 LIENS: Filing: Place to file: District Court 08/31/2001
200135029 6698.00-00 Failure to File Partnership Return 08/31/2001
200135028 51.07.00-00 LIENS: Filing 08/31/2001
200135027 6402.02-00 Refund Subject to Off-Set 08/31/2001
200135025 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 08/31/2001
200135024 6702.00-00 Frivolous Income Tax Return 08/31/2001
200135022 368.04-00 Assets for Control of Transferee (Type "D") 08/31/2001
200135021 368.04-00 Assets for Control of Transferee (Type "D") 08/31/2001
200135020 305.01-00 Stock Dividends 08/31/2001
200135020 902.00-00 Deemed Paid Credit Where Domestic Corporation Owns 10 Percent or More of Voting Stock of Foreign Corporation (See Also 960.00-00|et. seq.) 08/31/2001
200135019 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 08/31/2001
200135019 853.00-00 Foreign Tax Credit Allowed Shareholders 08/31/2001

Official Adobe Website