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
200223037 731.00-00 Extent of Recognition of Gain or Loss on Distribution 06/07/2002
200223036 731.00-00 Extent of Recognition of Gain or Loss on Distribution 06/07/2002
200223035 338.01-02 Time in which Election must be made 06/07/2002
200223035 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223034 338.01-02 Time in which Election must be made 06/07/2002
200223034 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223033 338.01-02 Time in which Election must be made 06/07/2002
200223033 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223032 338.01-02 Time in which Election must be made 06/07/2002
200223032 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223031 338.01-02 Time in which Election must be made 06/07/2002
200223031 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223030 338.01-02 Time in which Election must be made 06/07/2002
200223030 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223029 338.01-02 Time in which Election must be made 06/07/2002
200223029 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223028 338.01-02 Time in which Election must be made 06/07/2002
200223028 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223027 338.01-02 Time in which Election must be made 06/07/2002
200223027 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223026 338.01-02 Time in which Election must be made 06/07/2002
200223026 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223025 338.01-02 Time in which Election must be made 06/07/2002
200223025 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223024 338.01-02 Time in which Election must be made 06/07/2002

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