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
200010028 368.04-00 Assets for Control of Transferee (Type "D") 03/10/2000
200010028 884.00-00 Branch Tax 03/10/2000
200010027 925.00-00 Transfer Pricing Rules 03/10/2000
200010026 1362.01-03 Late Elections 03/10/2000
200010025 1362.01-03 Late Elections 03/10/2000
200010024 1362.01-03 Late Elections 03/10/2000
200010023 1362.04-00 Inadvertent Terminations 03/10/2000
200010022 1361.05-00 Qualified Subchapter S Subsidiary 03/10/2000
200010021 6091.00-00 Place for Filing Returns or Other Documents 03/10/2000
200010020 817.06-00 Other Special Rules 03/10/2000
200010020 817.08-04 Look-Through Diversification 03/10/2000
200010019 2518.02-00 Disclaimer of Less than an Entire Interest 03/10/2000
200010019 2518.04-00 Disclaimer by Surviving Spouse 03/10/2000
200010019 2055.12-00 Charitable and Noncharitable Interest (Tax Reform Act of 1969) 03/10/2000
200010019 2055.12-10 Reformations of Nonqualifying Interests 03/10/2000
200010018 144.01-10 Manufacturing Facility 03/10/2000
200010017 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/10/2000
200010016 832.06-02 Unpaid Losses 03/10/2000
200010015 2703.00-00 Certain Rights and Restrictions Disregarded 03/10/2000
200010015 2703.01-00 General Rule 03/10/2000
200010014 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 03/10/2000
200010013 2702.00-00 Special Valuation Rules for Transfers in Trust 03/10/2000
200010012 144.01-10 Manufacturing Facility 03/10/2000
200010011 61.00-00 Gross Income v. Not Gross Income 03/10/2000
200010011 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/10/2000

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