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
200422038 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/28/2004
200422037 355.01-00 Spin-Off 05/28/2004
200422036 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422035 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422034 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422033 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422032 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422031 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422030 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422029 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422028 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422027 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/28/2004
200422025 1362.01-03 Late Elections 05/28/2004
200422024 9100.22-00 Other 05/28/2004
200422024 1503.04-04 Dual Resident Corporation 05/28/2004
200422023 7704.03-00 Qualifying Income 05/28/2004
200422022 877.01-00 Principal Purpose--the Avoidance of Tax 05/28/2004
200422021 856.07-00 Treatment of Wholly Owned Subsidiaries 05/28/2004
200422021 9100.00-00 Extension of Time for Making Certain Elections 05/28/2004
200422020 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/28/2004
200422019 1362.01-03 Late Elections 05/28/2004
200422018 355.01-00 Spin-Off 05/28/2004
200422018 368.04-00 Assets for Control of Transferee (Type "D") 05/28/2004
200422017 1362.01-03 Late Elections 05/28/2004

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