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
200028034 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 07/14/2000
200028033 6501.03-01 Date Return Filed 07/14/2000
200028032 6109.03-00 Employer ID Numbers 07/14/2000
200028031 09.13.01-00 BANK. Code Cases: Ch.13: Confirmation of plan (1325) 07/14/2000
200028030 882.04-00 Allocation of Deductions 07/14/2000
200028029 1341.02-00 Amount Previously Included in Income v. Not Included 07/14/2000
200028028 7201.00-00 Attempt to Evade or Defeat Tax 07/14/2000
200028027 368.03-00 Stock for Property (Type "C") 07/14/2000
200028026 1362.04-00 Inadvertent Terminations 07/14/2000
200028025 877.01-00 Principal Purpose--the Avoidance of Tax 07/14/2000
200028024 338.01-02 Time in which Election must be made 07/14/2000
200028024 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 07/14/2000
200028023 877.01-00 Principal Purpose--the Avoidance of Tax 07/14/2000
200028022 43.04-00 Qualified Enhanced Oil Recovery Costs 07/14/2000
200028021 2056.07-01 Effective Election 07/14/2000
200028021 2652.01-02 Special Election for QTIP 07/14/2000
200028021 2632.01-00 Time and Manner of Allocation 07/14/2000
200028020 2518.02-00 Disclaimer of Less than an Entire Interest 07/14/2000
200028020 2518.04-00 Disclaimer by Surviving Spouse 07/14/2000
200028019 108.03-01 Partnership 07/14/2000
200028019 708.01-00 Termination 07/14/2000
200028018 831.03-00 Whether Company Qualifies as Insurance Company 07/14/2000
200028018 832.00-00 Insurance Company Taxable Income 07/14/2000
200028017 1362.01-03 Late Elections 07/14/2000
200028016 1362.01-03 Late Elections 07/14/2000

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