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
200336031 1362.01-03 Late Elections 09/05/2003
200336030 61.08-00 General Exclusions From Gross Income 09/05/2003
200336030 6041.00-00 Information at Source 09/05/2003
200336030 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 09/05/2003
200336029 9999.98-00 Not Able to Identify Under Present List 09/05/2003
200336028 9100.00-00 Extension of Time for Making Certain Elections 09/05/2003
200336027 9100.22-00 Other 09/05/2003
200336027 1503.04-04 Dual Resident Corporation 09/05/2003
200336026 9100.00-00 Extension of Time for Making Certain Elections 09/05/2003
200336025 9100.22-00 Other 09/05/2003
200336025 1503.04-04 Dual Resident Corporation 09/05/2003
200336024 877.00-00 Expatriation to Avoid Tax 09/05/2003
200336023 45.02-00 Limitations and Adjustments 09/05/2003
200336022 1362.01-03 Late Elections 09/05/2003
200336021 1362.01-03 Late Elections 09/05/2003
200336020 642.03-03 Paid or Permanently Set Aside 09/05/2003
200336020 691.00-00 Recipients of Income in Respect of Decedents 09/05/2003
200336019 141.03-00 Nongovernmental Output Property Acquired 09/05/2003
200336018 1362.01-03 Late Elections 09/05/2003
200336017 1362.01-03 Late Elections 09/05/2003
200336016 1362.01-03 Late Elections 09/05/2003
200336015 1362.01-03 Late Elections 09/05/2003
200336014 2056.07-01 Effective Election 09/05/2003
200336013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/05/2003
200336013 754.02-00 Timeliness of Election 09/05/2003