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
200326036 414.00-00 Definitions and Special Rules 06/27/2003
200326035 501.03-24 Scientific Organizations 06/27/2003
200326035 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 06/27/2003
200326035 512.01-01 Rents and Royalties 06/27/2003
200326034 1012.06-00 Liabilities Assumed as Purchase Price 06/27/2003
200326033 877.01-00 Principal Purpose--the Avoidance of Tax 06/27/2003
200326032 368.05-00 Recapitalization (Type "E") 06/27/2003
200326032 897.06-00 Coordination With Nonrecognition Provisions Such As Exchange of U.S. Real Property Interest By Nonresident Alien Individual or Foreign Corporation 06/27/2003
200326031 9100.22-00 Other 06/27/2003
200326030 2642.00-00 Inclusion Ratio 06/27/2003
200326030 9100.00-00 Extension of Time for Making Certain Elections 06/27/2003
200326029 2601.03-01 Irrevocable Trusts 06/27/2003
200326028 1362.04-00 Inadvertent Terminations 06/27/2003
200326027 1362.04-00 Inadvertent Terminations 06/27/2003
200326026 9100.00-00 Extension of Time for Making Certain Elections 06/27/2003
200326026 565.01-02 Making and Filing Consents 06/27/2003
200326025 1361.01-04 More than One Class of Stock 06/27/2003
200326025 1361.05-00 Qualified Subchapter S Subsidiary 06/27/2003
200326024 1361.01-04 More than One Class of Stock 06/27/2003
200326024 1361.05-00 Qualified Subchapter S Subsidiary 06/27/2003
200326023 1361.01-04 More than One Class of Stock 06/27/2003
200326023 1361.05-00 Qualified Subchapter S Subsidiary 06/27/2003
200326022 9100.09-00 Section 442; Accounting Periods 06/27/2003
200326021 1362.01-03 Late Elections 06/27/2003
200326021 7701.00-00 Definitions 06/27/2003

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