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
200110022 61.03-00 Loan or Mortgage v. Sale 03/09/2001
200110022 61.43-00 Form v. Substance 03/09/2001
200110022 451.01-00 Annual Theory 03/09/2001
200110021 903.00-00 Credit for Taxes in Lieu of Income, etc., Taxes 03/09/2001
200110020 83.08-00 Deduction by Employer 03/09/2001
200110019 901.01-00 Allowance of Credit 03/09/2001
200110019 59.01-01 Limitations and Exceptions 03/09/2001
200110019 9114.03-06 Canada 03/09/2001
200110018 468A.04-02 Revised Schedules 03/09/2001
200110017 468A.04-02 Revised Schedules 03/09/2001
200110016 1362.01-03 Late Elections 03/09/2001
200110015 1362.01-03 Late Elections 03/09/2001
200110014 9100.00-00 Extension of Time for Making Certain Elections 03/09/2001
200110013 280G.00-00 Golden Parachute Payments 03/09/2001
200110012 1362.01-03 Late Elections 03/09/2001
200110011 7704.05-00 Transitional Rule for Existing Partnerships 03/09/2001
200110010 1502.20-00 Loss Disallowance Rule 03/09/2001
200110010 9100.00-00 Extension of Time for Making Certain Elections 03/09/2001
200110009 280G.00-00 Golden Parachute Payments 03/09/2001
200110008 613.08-00 Depletable Economic Interest 03/09/2001
200110007 9999.98-00 Not Able to Identify Under Present List 03/09/2001
200110006 877.01-00 Principal Purpose--the Avoidance of Tax 03/09/2001
200110005 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 03/09/2001
200110004 304.02-04 Distribution to which Section 301 Applies 03/09/2001
200110004 1368.01-00 Accumulated Adjustments Account 03/09/2001

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