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
200041030 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 10/13/2000
200041029 09.19A.02-00 BCC: ERISA plan: Property of the estate 10/13/2000
200041029 09.26.04-00 BANKRUPTCY CODE CASES: Liens: Determination of secured status 10/13/2000
200041028 9999.98-00 Not Able to Identify Under Present List 10/13/2000
200041027 1031.03-00 Like Kind Real Estate 10/13/2000
200041027 1033.07-00 Special Rule for Outdoor Advertising Displays 10/13/2000
200041027 168.18-00 Recovery Period 10/13/2000
200041026 9100.18-00 Section 927; FSC Election 10/13/2000
200041026 927.04-00 Election and Termination of Election 10/13/2000
200041025 1362.01-03 Late Elections 10/13/2000
200041024 856.00-00 Definition of Real Estate Investment Trust 10/13/2000
200041023 368.01-01 Using Stock of Corporation Controlling Acquiring Corporation 10/13/2000
200041022 104.03-00 Damages 10/13/2000
200041020 280G.01-00 Definitions 10/13/2000
200041019 1362.01-03 Late Elections 10/13/2000
200041018 691.00-00 Recipients of Income in Respect of Decedents 10/13/2000
200041017 1362.01-03 Late Elections 10/13/2000
200041016 355.01-01 Split-Off 10/13/2000
200041015 1362.01-02 Election After Termination 10/13/2000
200041014 1362.04-00 Inadvertent Terminations 10/13/2000
200041013 1362.01-03 Late Elections 10/13/2000
200041012 1362.04-00 Inadvertent Terminations 10/13/2000
200041011 1362.01-03 Late Elections 10/13/2000
200041010 6211.05-00 Erroneous Refunds 10/13/2000
200041009 304.01-03 Distribution to which Section 301 Applies 10/13/2000

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