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
200050023 446.04-17 Change in Method of Accounting for Depreciation 12/15/2000
200050022 1362.01-03 Late Elections 12/15/2000
200050021 1362.02-00 Termination of Election 12/15/2000
200050020 1362.02-03 Passive Investment Income 12/15/2000
200050019 1362.01-03 Late Elections 12/15/2000
200050018 1362.04-00 Inadvertent Terminations 12/15/2000
200050017 355.05-00 Control 12/15/2000
200050016 2601.03-01 Irrevocable Trusts 12/15/2000
200050015 7701.20-00 Indian Tribal Government 12/15/2000
200050015 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 12/15/2000
200050014 7519.03-00 Refund of Required Payments 12/15/2000
200050013 166.06-00 Other 12/15/2000
200050012 1362.00-00 Election by Small Business Corporation 12/15/2000
200050011 1362.01-03 Late Elections 12/15/2000
200050010 561.05-00 Regulated Investment Companies 12/15/2000
200050010 562.03-02 Class of Stock 12/15/2000
200050010 702.00-00 Income and Credits of Partner 12/15/2000
200050010 704.01-02 Economic Effect 12/15/2000
200050010 851.00-00 Definition of Regulated Investment Company 12/15/2000
200050009 453A.05-02 After Revocation 12/15/2000
200050008 457.01-00 Year of Inclusion in Gross Income 12/15/2000
200050008 457.05-00 Eligible Deferred Compensation Plan Defined 12/15/2000
200050007 1362.01-03 Late Elections 12/15/2000
200050006 1362.01-03 Late Elections 12/15/2000
200050005 1341.00-00 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right 12/15/2000

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