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
200327057 355.01-00 Spin-Off 07/04/2003
200327057 368.04-00 Assets for Control of Transferee (Type "D") 07/04/2003
200327057 361.02-02 Certain Transfers to Creditors 07/04/2003
200327056 9100.00-00 Extension of Time for Making Certain Elections 07/04/2003
200327055 41.01-00 Alternative Incremental Credit 07/04/2003
200327054 355.01-00 Spin-Off 07/04/2003
200327054 367.00-00 Foreign Corporations 07/04/2003
200327053 1341.00-00 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right 07/04/2003
200327052 954.00-00 Foreign Base Company Income 07/04/2003
200327051 355.04-00 Business Purpose 07/04/2003
200327050 338.01-02 Time in which Election must be made 07/04/2003
200327050 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 07/04/2003
200327049 355.01-00 Spin-Off 07/04/2003
200327049 368.04-00 Assets for Control of Transferee (Type "D") 07/04/2003
200327048 856.04-00 Rents From Real Property 07/04/2003
200327047 9114.03-13 Germany 07/04/2003
200327046 1362.01-03 Late Elections 07/04/2003
200327045 1362.01-03 Late Elections 07/04/2003
200327044 1362.01-03 Late Elections 07/04/2003
200327043 2032.01-00 Exercise of Election 07/04/2003
200327043 9100.00-00 Extension of Time for Making Certain Elections 07/04/2003
200327042 468A.04-02 Revised Schedules 07/04/2003
200327041 168.20-00 Classification of Property 07/04/2003
200327041 446.04-17 Change in Method of Accounting for Depreciation 07/04/2003
200327040 2632.01-00 Time and Manner of Allocation 07/04/2003

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