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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编号 UILC 主题 发布日期
200622036 1362.01-03 Late Elections 06/02/2006
200622035 355.01-01 Split-Off 06/02/2006
200622035 368.04-00 Assets for Control of Transferee (Type "D") 06/02/2006
200622034 1362.01-03 Late Elections 06/02/2006
200622033 1362.01-03 Late Elections 06/02/2006
200622032 9100.22-00 Other 06/02/2006
200622032 1502.98-05 Apportionment 06/02/2006
200622031 9100.22-00 Other 06/02/2006
200622031 382.12-16 Controlled Groups 06/02/2006
200622030 2642.00-00 Inclusion Ratio 06/02/2006
200622029 2642.00-00 Inclusion Ratio 06/02/2006
200622028 9100.22-00 Other 06/02/2006
200622027 162.36-05 Outside Directors 06/02/2006
200622026 9100.22-00 Other 06/02/2006
200622026 992.02-00 Election 06/02/2006
200622025 1361.01-04 More than One Class of Stock 06/02/2006
200622025 368.06-00 Change in Identity, etc. (Type "F") 06/02/2006
200622024 9100.09-00 Section 442; Accounting Periods 06/02/2006
200622023 1362.01-03 Late Elections 06/02/2006
200622022 368.03-00 Stock for Property (Type "C") 06/02/2006
200622022 368.03-01 Substantially All the Property 06/02/2006
200622022 368.13-00 Transactions Involving Two or More Investment Companies 06/02/2006
200622021 368.03-00 Stock for Property (Type "C") 06/02/2006
200622021 368.03-01 Substantially All the Property 06/02/2006
200622021 368.13-00 Transactions Involving Two or More Investment Companies 06/02/2006

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