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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200139030 9999.98-00 Not Able to Identify Under Present List 09/28/2001
200139029 9999.98-00 Not Able to Identify Under Present List 09/28/2001
200139028 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/28/2001
200139027 1362.01-03 Late Elections 09/28/2001
200139026 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/28/2001
200139025 168.20-00 Classification of Property 09/28/2001
200139025 446.04-17 Change in Method of Accounting for Depreciation 09/28/2001
200139024 1362.04-00 Inadvertent Terminations 09/28/2001
200139023 168.20-00 Classification of Property 09/28/2001
200139023 446.04-17 Change in Method of Accounting for Depreciation 09/28/2001
200139022 861.00-00 Income From Sources Within the U.S. 09/28/2001
200139022 862.00-00 Income From Sources Without U.S. 09/28/2001
200139021 877.01-00 Principal Purpose--the Avoidance of Tax 09/28/2001
200139020 7701.01-00 Associations v. Corporations 09/28/2001
200139019 1362.04-00 Inadvertent Terminations 09/28/2001
200139018 6502.00-00 Collection After Assessment (Timely v. Not Timely) 09/28/2001
200139017 1362.01-02 Election After Termination 09/28/2001
200139016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/28/2001
200139015 1362.01-03 Late Elections 09/28/2001
200139014 1362.01-03 Late Elections 09/28/2001
200139013 6421.00-00 Gasoline Used for Certain Nonhighway Purposes, Used by Local Transit Systems or Sold For Certain Exempt Purposes 09/28/2001
200139013 6427.00-00 Fuels Not Used for Taxable Purposes 09/28/2001
200139012 1362.01-03 Late Elections 09/28/2001
200139011 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/28/2001
200139010 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 09/28/2001

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