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
200111041 884.00-00 Branch Tax 03/16/2001
200111040 9100.22-00 Other 03/16/2001
200111040 884.00-00 Branch Tax 03/16/2001
200111039 9100.22-00 Other 03/16/2001
200111039 1503.04-04 Dual Resident Corporation 03/16/2001
200111038 101.01-02 Transfer for Consideration 03/16/2001
200111038 2042.05-00 Possession of Incidents of Ownership 03/16/2001
200111037 9114.03-06 Canada 03/16/2001
200111036 851.00-00 Definition of Regulated Investment Company 03/16/2001
200111036 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 03/16/2001
200111036 9100.00-00 Extension of Time for Making Certain Elections 03/16/2001
200111035 108.00-00 Income From Discharge of Indebtedness 03/16/2001
200111035 108.01-00 Exclusion From Gross Income 03/16/2001
200111035 9100.00-00 Extension of Time for Making Certain Elections 03/16/2001
200111034 108.00-00 Income From Discharge of Indebtedness 03/16/2001
200111034 108.01-00 Exclusion From Gross Income 03/16/2001
200111034 9100.00-00 Extension of Time for Making Certain Elections 03/16/2001
200111033 108.00-00 Income From Discharge of Indebtedness 03/16/2001
200111033 108.01-00 Exclusion From Gross Income 03/16/2001
200111032 302.00-00 Distributions in Redemption of Stock 03/16/2001
200111031 108.00-00 Income From Discharge of Indebtedness 03/16/2001
200111031 108.01-00 Exclusion From Gross Income 03/16/2001
200111031 9100.00-00 Extension of Time for Making Certain Elections 03/16/2001
200111030 108.00-00 Income From Discharge of Indebtedness 03/16/2001
200111030 108.01-00 Exclusion From Gross Income 03/16/2001

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