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
200403080 2642.00-00 Inclusion Ratio 01/16/2004
200403080 9100.00-00 Extension of Time for Making Certain Elections 01/16/2004
200403079 1362.01-03 Late Elections 01/16/2004
200403079 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2004
200403078 1362.02-03 Passive Investment Income 01/16/2004
200403078 1375.00-00 Tax Imposed On Certain Passive Investment Income 01/16/2004
200403077 2631.01-00 Allocations Irrevocable 01/16/2004
200403077 2632.01-00 Time and Manner of Allocation 01/16/2004
200403077 9100.00-00 Extension of Time for Making Certain Elections 01/16/2004
200403076 118.01-02 Nonshareholder Contributions 01/16/2004
200403076 118.02-00 Contributions in Aid of Construction 01/16/2004
200403075 9114.03-19 Ireland 01/16/2004
200403075 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 01/16/2004
200403074 1502.21-00 Consolidated Net Operating Loss Deduction 01/16/2004
200403074 9100.22-00 Other 01/16/2004
200403073 118.01-02 Nonshareholder Contributions 01/16/2004
200403073 118.02-00 Contributions in Aid of Construction 01/16/2004
200403072 2632.01-00 Time and Manner of Allocation 01/16/2004
200403072 2642.00-00 Inclusion Ratio 01/16/2004
200403072 9100.00-00 Extension of Time for Making Certain Elections 01/16/2004
200403071 468A.04-02 Revised Schedules 01/16/2004
200403070 468A.04-02 Revised Schedules 01/16/2004
200403069 468A.04-02 Revised Schedules 01/16/2004
200403068 468A.04-02 Revised Schedules 01/16/2004
200403067 468A.04-02 Revised Schedules 01/16/2004

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