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
200022033 9100.20-00 Section 1502; Election to File Consolidated Return 06/02/2000
200022032 351.00-00 Transfer to Corporation Controlled by Transferor 06/02/2000
200022032 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/02/2000
200022031 2519.00-00 Disposition of Certain Life Estates 06/02/2000
200022030 877.01-00 Principal Purpose--the Avoidance of Tax 06/02/2000
200022029 1033.00-00 Involuntary Conversion 06/02/2000
200022028 103.02-00 State and Local 06/02/2000
200022028 115.03-00 Essential Governmental Function 06/02/2000
200022027 9100.00-00 Extension of Time for Making Certain Elections 06/02/2000
200022026 1362.01-03 Late Elections 06/02/2000
200022025 355.03-00 Active Business 06/02/2000
200022025 355.03-01 Five-Year Requirement 06/02/2000
200022025 83.01-00 When Includible in Gross Income 06/02/2000
200022025 162.07-29 Deductible by Whom 06/02/2000
200022024 1362.01-03 Late Elections 06/02/2000
200022023 1362.01-03 Late Elections 06/02/2000
200022022 1362.01-03 Late Elections 06/02/2000
200022021 9100.00-00 Extension of Time for Making Certain Elections 06/02/2000
200022020 302.03-00 Complete Termination of Interest 06/02/2000
200022020 302.03-02 Determining Complete Termination 06/02/2000
200022020 302.05-01 Waiver of Family Attribution by Individual 06/02/2000
200022020 302.05-03 Disposition of Stock Acquired Within 10 Years from Related Party 06/02/2000
200022019 115.00-00 Income of States, Municipalities, etc. 06/02/2000
200022018 832.05-00 Premiums Earned 06/02/2000
200022017 832.05-00 Premiums Earned 06/02/2000

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