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
200103026 49.02.00-00 JUDGMENTS: Enforcement of judgment for taxes 01/19/2001
200103025 1362.01-03 Late Elections 01/19/2001
200103024 482.11-08 Cost Sharing Agreements 01/19/2001
200103023 1362.01-03 Late Elections 01/19/2001
200103022 1362.04-00 Inadvertent Terminations 01/19/2001
200103021 1362.01-03 Late Elections 01/19/2001
200103021 9100.00-00 Extension of Time for Making Certain Elections 01/19/2001
200103020 1362.01-03 Late Elections 01/19/2001
200103018 1362.01-03 Late Elections 01/19/2001
200103017 457.01-00 Year of Inclusion in Gross Income 01/19/2001
200103017 457.05-00 Eligible Deferred Compensation Plan Defined 01/19/2001
200103017 457.12-01 Trusts 01/19/2001
200103016 1362.00-00 Election by Small Business Corporation 01/19/2001
200103015 274.08-00 Substantiation 01/19/2001
200103014 9100.09-00 Section 442; Accounting Periods 01/19/2001
200103013 9100.09-00 Section 442; Accounting Periods 01/19/2001
200103012 2601.00-00 Tax On Generation Skipping Transfers 01/19/2001
200103011 9100.00-00 Extension of Time for Making Certain Elections 01/19/2001
200103010 41.51-00 Qualified Research Expenses 01/19/2001
200103009 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/19/2001
200103008 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/19/2001
200103007 2601.00-00 Tax On Generation Skipping Transfers 01/19/2001
200103007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/19/2001
200103007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/19/2001
200103006 61.16-01 Advance Rentals and Bonuses 01/19/2001

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