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
200015031 338.01-02 Time in which Election must be made 04/14/2000
200015031 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 04/14/2000
200015030 9100.00-00 Extension of Time for Making Certain Elections 04/14/2000
200015029 1362.01-03 Late Elections 04/14/2000
200015028 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/14/2000
200015028 1296.00-00 Passive Foreign Investment Company 04/14/2000
200015027 1362.01-03 Late Elections 04/14/2000
200015026 1362.00-00 Election by Small Business Corporation 04/14/2000
200015025 1362.01-03 Late Elections 04/14/2000
200015024 482.02-00 Control 04/14/2000
200015023 9100.22-00 Other 04/14/2000
200015023 2652.01-02 Special Election for QTIP 04/14/2000
200015022 1362.01-03 Late Elections 04/14/2000
200015021 125.00-00 Cafeteria Plans 04/14/2000
200015020 1362.01-03 Late Elections 04/14/2000
200015019 1362.01-03 Late Elections 04/14/2000
200015018 1362.00-00 Election by Small Business Corporation 04/14/2000
200015017 704.01-04 Section 704(c) Considerations 04/14/2000
200015016 704.01-04 Section 704(c) Considerations 04/14/2000
200015015 704.01-04 Section 704(c) Considerations 04/14/2000
200015014 704.01-04 Section 704(c) Considerations 04/14/2000
200015013 704.01-04 Section 704(c) Considerations 04/14/2000
200015012 2703.00-00 Certain Rights and Restrictions Disregarded 04/14/2000
200015012 2704.00-00 Treatment of Lapsing Rights and Restrictions 04/14/2000
200015011 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/14/2000

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