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
200032024 338.01-02 Time in which Election must be made 08/11/2000
200032024 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/11/2000
200032023 1362.01-03 Late Elections 08/11/2000
200032022 1362.01-03 Late Elections 08/11/2000
200032021 1362.01-03 Late Elections 08/11/2000
200032020 1362.01-03 Late Elections 08/11/2000
200032019 355.01-00 Spin-Off 08/11/2000
200032019 355.01-01 Split-Off 08/11/2000
200032019 368.04-00 Assets for Control of Transferee (Type "D") 08/11/2000
200032018 1362.04-00 Inadvertent Terminations 08/11/2000
200032017 280G.01-02 Excess Parachute Payment 08/11/2000
200032016 338.01-02 Time in which Election must be made 08/11/2000
200032016 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/11/2000
200032015 9100.00-00 Extension of Time for Making Certain Elections 08/11/2000
200032015 2632.01-00 Time and Manner of Allocation 08/11/2000
200032014 355.01-00 Spin-Off 08/11/2000
200032014 368.04-00 Assets for Control of Transferee (Type "D") 08/11/2000
200032013 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 08/11/2000
200032012 2601.00-00 Tax On Generation Skipping Transfers 08/11/2000
200032011 2601.00-00 Tax On Generation Skipping Transfers 08/11/2000
200032010 2055.09-01 Compromise 08/11/2000
200032009 355.01-02 Split-Up 08/11/2000
200032009 368.04-00 Assets for Control of Transferee (Type "D") 08/11/2000
200032008 861.11-01 Definition of Affiliated Group 08/11/2000
200032008 904.09-00 Limitation on Use of Deconsolidation to Avoid Foreign Tax Credit Limitations 08/11/2000

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