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
200127020 338.01-02 Time in which Election must be made 07/06/2001
200127019 9100.00-00 Extension of Time for Making Certain Elections 07/06/2001
200127019 1361.05-00 Qualified Subchapter S Subsidiary 07/06/2001
200127018 1362.01-03 Late Elections 07/06/2001
200127017 1362.01-03 Late Elections 07/06/2001
200127016 1362.01-03 Late Elections 07/06/2001
200127015 1362.04-00 Inadvertent Terminations 07/06/2001
200127014 1362.00-00 Election by Small Business Corporation 07/06/2001
200127013 1362.01-03 Late Elections 07/06/2001
200127012 7701.03-00 Association v. Trust 07/06/2001
200127012 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 07/06/2001
200127012 301.00-00 Distributions of Property 07/06/2001
200127011 905.03-00 Adjustments on Payment of Accrued Taxes 07/06/2001
200127010 901.01-00 Allowance of Credit 07/06/2001
200127009 17.00.00-00 COMPROMISE AND SETTLEMENT 07/06/2001
200127008 1502.75-00 Filing Requirements 07/06/2001
200127008 1502.76-00 Taxable Year of Members of Group 07/06/2001
200127008 6501.04-00 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 07/06/2001
200127008 6501.06-00 Return Not Filed--Exception to Period of Limitations 07/06/2001
200127008 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 07/06/2001
200127008 6503.09-00 Effect of Bankruptcy Code Proceeding 07/06/2001
200127007 2207A.01-00 Recovery With Respect to Estate Tax 07/06/2001
200127007 2518.01-00 Requirements for a Qualified Disclaimer 07/06/2001
200127007 2055.03-00 To Trustee or Fraternal Society for Charitable Purposes 07/06/2001
200127006 162.36-08 Stock Options 07/06/2001

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