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
200319001 2702.00-00 Special Valuation Rules for Transfers in Trust 05/09/2003
200318076 514.07-00 Acquisition Indebtedness 05/02/2003
200318075 4945.00-00 Excise Taxes on Taxable Expenditures 05/02/2003
200318074 414.09-00 Certain Employee Contributions 05/02/2003
200318073 4945.00-00 Excise Taxes on Taxable Expenditures 05/02/2003
200318072 4942.03-07 Set-Asides 05/02/2003
200318071 4942.03-07 Set-Asides 05/02/2003
200318070 4942.03-07 Set-Asides 05/02/2003
200318069 4941.04-00 Definition of Self-Dealing 05/02/2003
200318068 9100.22-00 Other 05/02/2003
200318068 1503.04-04 Dual Resident Corporation 05/02/2003
200318067 338.01-02 Certain Stock Purchases Treated as Asset Acquisitions; Express Election; Time in which Election must be made 05/02/2003
200318066 45.01-00 In General 05/02/2003
200318065 1362.01-03 Late Elections 05/02/2003
200318064 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/02/2003
200318064 2511.00-00 Transfers in General (Gift v. Not a Gift) 05/02/2003
200318063 2642.00-00 Inclusion Ratio 05/02/2003
200318063 9100.00-00 Extension of Time for Making Certain Elections 05/02/2003
200318062 9100.09-00 Section 442; Accounting Periods 05/02/2003
200318061 9100.00-00 Extension of Time for Making Certain Elections 05/02/2003
200318060 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/02/2003
200318059 754.02-00 Timeliness of Election 05/02/2003
200318059 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/02/2003
200318058 115.00-00 Income of States, Municipalities, etc. 05/02/2003
200318057 2642.00-00 Inclusion Ratio 05/02/2003

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