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
200011033 368.04-00 Assets for Control of Transferee (Type "D") 03/17/2000
200011032 1362.01-03 Late Elections 03/17/2000
200011031 3406.00-00 Backup Withholding 03/17/2000
200011031 6041.06-00 Exceptions 03/17/2000
200011031 6042.03-00 Exceptions 03/17/2000
200011031 6045.00-00 Returns of Brokers 03/17/2000
200011030 1362.04-00 Inadvertent Terminations 03/17/2000
200011029 1362.01-03 Late Elections 03/17/2000
200011028 1362.00-00 Election by Small Business Corporation 03/17/2000
200011027 1362.01-03 Late Elections 03/17/2000
200011026 1362.01-03 Late Elections 03/17/2000
200011025 707.02-00 Sales or Exchanges With Respect to Controlled Partnership 03/17/2000
200011025 163.00-00 Interest 03/17/2000
200011024 1361.00-00 Definitions 03/17/2000
200011023 691.03-00 Deduction for Estate Tax 03/17/2000
200011022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/17/2000
200011021 482.00-00 Allocation of Income and Deductions Among Taxpayers 03/17/2000
200011020 877.08-00 Ruling Submission by Expatriating Long-Term Resident 03/17/2000
200011019 1362.01-03 Late Elections 03/17/2000
200011018 7701.00-00 Definitions 03/17/2000
200011018 9100.00-00 Extension of Time for Making Certain Elections 03/17/2000
200011017 351.00-00 Transfer to Corporation Controlled by Transferor 03/17/2000
200011017 355.01-00 Spin-Off 03/17/2000
200011017 355.03-00 Active Business 03/17/2000
200011017 355.04-00 Business Purpose 03/17/2000

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