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.

  1. Enter a term in the Find box.
  2. Click the Search button.
寻求帮助
编号 UILC 主题 发布日期
200050040 1362.01-03 Late Elections 12/15/2000
200050039 1362.01-03 Late Elections 12/15/2000
200050038 1362.01-03 Late Elections 12/15/2000
200050037 9100.00-00 Extension of Time for Making Certain Elections 12/15/2000
200050037 2632.00-00 Special Rules for Allocation of GST Exemption 12/15/2000
200050036 9100.09-00 Section 442; Accounting Periods 12/15/2000
200050035 1362.02-03 Passive Investment Income 12/15/2000
200050034 144.01-03 $10,000,000 Limit 12/15/2000
200050033 1362.01-03 Late Elections 12/15/2000
200050032 752.00-00 Treatment of Certain Liabilities 12/15/2000
200050031 877.01-00 Principal Purpose--the Avoidance of Tax 12/15/2000
200050030 9100.00-00 Extension of Time for Making Certain Elections 12/15/2000
200050029 1362.01-03 Late Elections 12/15/2000
200050028 1362.01-03 Late Elections 12/15/2000
200050028 9100.00-00 Extension of Time for Making Certain Elections 12/15/2000
200050027 9100.00-00 Extension of Time for Making Certain Elections 12/15/2000
200050027 2056.01-01 Life Estate 12/15/2000
200050026 147.06-00 Public Approval Requirement 12/15/2000
200050025 1362.01-03 Late Elections 12/15/2000
200050024 197.01-00 Certain Elections for Intangible Property 12/15/2000
200050023 446.04-17 Change in Method of Accounting for Depreciation 12/15/2000
200050022 1362.01-03 Late Elections 12/15/2000
200050021 1362.02-00 Termination of Election 12/15/2000
200050020 1362.02-03 Passive Investment Income 12/15/2000
200050019 1362.01-03 Late Elections 12/15/2000

Official Adobe Website