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
200223064 9100.00-00 Extension of Time for Making Certain Elections 06/07/2002
200223063 9100.00-00 Extension of Time for Making Certain Elections 06/07/2002
200223062 338.01-02 Time in which Election must be made 06/07/2002
200223062 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223061 338.01-02 Time in which Election must be made 06/07/2002
200223061 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223060 338.01-02 Time in which Election must be made 06/07/2002
200223060 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223059 338.01-02 Time in which Election must be made 06/07/2002
200223059 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223058 338.01-02 Time in which Election must be made 06/07/2002
200223058 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223057 338.01-02 Time in which Election must be made 06/07/2002
200223057 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223056 338.01-02 Time in which Election must be made 06/07/2002
200223056 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223055 338.01-02 Time in which Election must be made 06/07/2002
200223055 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223054 338.01-02 Time in which Election must be made 06/07/2002
200223054 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223053 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223053 338.01-02 Time in which Election must be made 06/07/2002
200223052 1366.00-00 Pass-Thru of Items to Shareholders 06/07/2002
200223052 1377.02-00 Post-termination Transition Period 06/07/2002
200223052 1367.00-00 Adjustment to Basis of Stock of, and Indebtedness Owing, Shareholders 06/07/2002

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