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
200008042 9100.00-00 Extension of Time for Making Certain Elections 02/25/2000
200008041 877.01-00 Principal Purpose--the Avoidance of Tax 02/25/2000
200008040 409.00-00 Qualifications for Tax Credit Employee Stock Ownership Plans 02/25/2000
200008039 115.00-00 Income of States, Municipalities, etc. 02/25/2000
200008038 2652.01-02 Special Election for QTIP 02/25/2000
200008038 9100.00-00 Extension of Time for Making Certain Elections 02/25/2000
200008037 47.00-00 Rehabilitation Credit 02/25/2000
200008037 47.02-04 Phased Rehabilitation 02/25/2000
200008036 856.04-00 Rents From Real Property 02/25/2000
200008035 877.01-00 Principal Purpose--the Avoidance of Tax 02/25/2000
200008034 338.01-02 Time in which Election must be made 02/25/2000
200008034 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 02/25/2000
200008033 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 02/25/2000
200008033 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 02/25/2000
200008032 1362.01-03 Late Elections 02/25/2000
200008031 1362.01-03 Late Elections 02/25/2000
200008030 1362.01-03 Late Elections 02/25/2000
200008029 1362.01-03 Late Elections 02/25/2000
200008028 1362.01-03 Late Elections 02/25/2000
200008027 1362.02-03 Passive Investment Income 02/25/2000
200008026 1362.01-03 Late Elections 02/25/2000
200008025 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/25/2000
200008024 115.00-00 Income of States, Municipalities, etc. 02/25/2000
200008023 562.03-00 Preferential Dividends 02/25/2000
200008022 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 02/25/2000

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