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
200206028 368.05-00 Recapitalization (Type "E") 02/08/2002
200206027 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 02/08/2002
200206027 9100.00-00 Extension of Time for Making Certain Elections 02/08/2002
200206026 1361.05-00 Qualified Subchapter S Subsidiary 02/08/2002
200206026 9100.00-00 Extension of Time for Making Certain Elections 02/08/2002
200206025 9100.00-00 Extension of Time for Making Certain Elections 02/08/2002
200206024 2205.01-00 Apportionment of Tax According to State Law 02/08/2002
200206023 1362.02-03 Passive Investment Income 02/08/2002
200206022 355.01-00 Spin-Off 02/08/2002
200206022 368.04-00 Assets for Control of Transferee (Type "D") 02/08/2002
200206021 168.20-00 Classification of Property 02/08/2002
200206021 446.04-17 Change in Method of Accounting for Depreciation 02/08/2002
200206020 3231.01-00 Employers v. Not Employers 02/08/2002
200206019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/08/2002
200206018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/08/2002
200206017 1362.01-03 Late Elections 02/08/2002
200206016 469.03-00 Passive Activity Defined 02/08/2002
200206016 9100.00-00 Extension of Time for Making Certain Elections 02/08/2002
200206015 168.20-00 Classification of Property 02/08/2002
200206015 446.04-17 Change in Method of Accounting for Depreciation 02/08/2002
200206014 167.14-11 Other Intangible Property 02/08/2002
200206014 446.04-17 Change in Method of Accounting for Depreciation 02/08/2002
200206013 1362.01-03 Late Elections 02/08/2002
200206012 263A.06-02 3-Year Average Method 02/08/2002
200206011 1362.04-00 Inadvertent Terminations 02/08/2002

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