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
200201024 7701.00-00 Definitions 01/04/2002
200201023 9100.22-00 Other 01/04/2002
200201023 897.02-00 U.S. Real Property Interest 01/04/2002
200201022 61.43-01 Lease of Property 01/04/2002
200201021 9100.22-00 Other 01/04/2002
200201021 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 01/04/2002
200201020 2601.03-01 Irrevocable Trusts 01/04/2002
200201019 368.04-00 Assets for Control of Transferee (Type "D") 01/04/2002
200201018 1362.01-03 Late Elections 01/04/2002
200201017 2601.03-01 Irrevocable Trusts 01/04/2002
200201016 1362.01-03 Late Elections 01/04/2002
200201015 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/04/2002
200201014 9100.00-00 Extension of Time for Making Certain Elections 01/04/2002
200201014 1504.00-00 Definitions 01/04/2002
200201013 9100.09-00 Section 442; Accounting Periods 01/04/2002
200201012 318.00-00 Constructive Ownership of Stock 01/04/2002
200201011 1362.01-03 Late Elections 01/04/2002
200201010 6404.00-00 Abatements 01/04/2002
200201010 183.03-01 Election To Postpone Determination 01/04/2002
200201009 861.09-06 Asset Method of Apportionment 01/04/2002
200201009 864.04-00 Rules for Allocating Interest, etc. (See Also 861.08 through 861.14) 01/04/2002
200201008 142.03-00 Airports, Docks and Wharves, and Mass Commuting 01/04/2002
200201007 1031.00-00 Exchange of Property Held for Productive Use or Investment 01/04/2002
200201006 355.01-00 Spin-Off 01/04/2002
200201006 368.04-00 Assets for Control of Transferee (Type "D") 01/04/2002

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