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
200344020 9100.00-00 Extension of Time for Making Certain Elections 10/31/2003
200344019 1362.01-00 Eligible v. Ineligible 10/31/2003
200344018 355.01-00 Spin-Off 10/31/2003
200344018 368.04-00 Assets for Control of Transferee (Type "D") 10/31/2003
200344017 528.04-00 Revocation of Election 10/31/2003
200344016 9100.00-00 Extension of Time for Making Certain Elections 10/31/2003
200344015 1362.01-03 Late Elections 10/31/2003
200344014 1362.04-00 Inadvertent Terminations 10/31/2003
200344013 1362.04-00 Inadvertent Terminations 10/31/2003
200344012 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 10/31/2003
200344012 9114.03-19 Ireland 10/31/2003
200344011 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 10/31/2003
200344010 213.05-06 Cosmetic Surgery 10/31/2003
200344009 1362.01-03 Late Elections 10/31/2003
200344008 274.01-00 Entertainment, Amusement, or Recreation 10/31/2003
200344007 41.01-00 Alternative Incremental Credit 10/31/2003
200344006 1362.01-03 Late Elections 10/31/2003
200344005 1362.04-00 Inadvertent Terminations 10/31/2003
200344005 1362.02-02 Ceases to be Small Business Corporation 10/31/2003
200344005 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 10/31/2003
200344004 1362.01-03 Late Elections 10/31/2003
200344003 817.00-00 Treatment of Variable Contracts 10/31/2003
200344002 1502.50-00 Life and Non-Life 10/31/2003
200344001 355.01-01 Split-Off 10/31/2003
200343030 401.06-00 Required Distributions 10/24/2003