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
200241024 1362.01-03 Late Elections 10/11/2002
200241023 1362.02-03 Passive Investment Income 10/11/2002
200241022 2642.01-00 Inclusion Ratio Defined 10/11/2002
200241022 9100.00-00 Extension of Time for Making Certain Elections 10/11/2002
200241021 2642.01-00 Inclusion Ratio Defined 10/11/2002
200241021 9100.00-00 Extension of Time for Making Certain Elections 10/11/2002
200241020 9999.98-00 Not Able to Identify Under Present List 10/11/2002
200241019 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/11/2002
200241018 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/11/2002
200241017 9999.98-00 Not Able to Identify Under Present List 10/11/2002
200241016 1031.05-00 Deferred Exchanges 10/11/2002
200241015 1362.01-03 Late Elections 10/11/2002
200241014 861.08-01 Allocation 10/11/2002
200241014 861.08-02 Apportionment 10/11/2002
200241014 921.00-00 Exempt Foreign Trade Income Excluded from Gross Income 10/11/2002
200241013 1031.00-00 Exchange of Property Held for Productive Use or Investment 10/11/2002
200241012 2056A.02-00 Qualifying Interest 10/11/2002
200241012 2056.07-00 Qualified Terminable Interest Property 10/11/2002
200241011 1362.01-03 Late Elections 10/11/2002
200241010 877.01-00 Principal Purpose--the Avoidance of Tax 10/11/2002
200241009 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/11/2002
200241008 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/11/2002
200241007 1362.02-03 Passive Investment Income 10/11/2002
200241006 1362.02-03 Passive Investment Income 10/11/2002
200241005 1362.01-03 Late Elections 10/11/2002

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