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
200111019 1362.02-03 Passive Investment Income 03/16/2001
200111018 1362.04-00 Inadvertent Terminations 03/16/2001
200111017 1362.01-03 Late Elections 03/16/2001
200111016 1362.01-03 Late Elections 03/16/2001
200111015 9100.09-00 Section 442; Accounting Periods 03/16/2001
200111014 263A.04-06 Simplified Resale Method 03/16/2001
200111014 263A.07-00 Change in Method of Accounting under Section 263A 03/16/2001
200111013 368.05-00 Recapitalization (Type "E") 03/16/2001
200111013 351.00-00 Transfer to Corporation Controlled by Transferor 03/16/2001
200111012 1362.01-03 Late Elections 03/16/2001
200111011 451.15-00 Income From Sales 03/16/2001
200111010 9114.03-22 Japan 03/16/2001
200111009 877.07-00 Ruling Submission by Expatriating Citizen 03/16/2001
200111008 457.01-00 Year of Inclusion in Gross Income 03/16/2001
200111008 457.05-00 Eligible Deferred Compensation Plan Defined 03/16/2001
200111008 457.12-02 Custodial Accounts and Contracts 03/16/2001
200111007 9100.00-00 Extension of Time for Making Certain Elections 03/16/2001
200111007 2652.01-02 Special Election for QTIP 03/16/2001
200111006 9100.00-00 Extension of Time for Making Certain Elections 03/16/2001
200111005 877.01-00 Principal Purpose--the Avoidance of Tax 03/16/2001
200111004 304.02-05 Distribution Treated as an Exchange Under Section 302 03/16/2001
200111004 1368.00-00 Distributions 03/16/2001
200111004 1371.00-00 Coordination with Subchapter C Rules 03/16/2001
200111003 1502.77-00 Common Parent Agent for Subsidiaries 03/16/2001
200111003 6901.03-00 Period of Limitations 03/16/2001

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