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
200018038 1362.01-03 Late Elections 05/05/2000
200018037 1362.01-03 Late Elections 05/05/2000
200018036 2652.01-02 Special Election for QTIP 05/05/2000
200018036 2632.03-00 Allocation of Unused GST Exemption 05/05/2000
200018035 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/05/2000
200018035 332.00-00 Complete Liquidation of Subsidiaries 05/05/2000
200018034 1362.01-03 Late Elections 05/05/2000
200018033 50.30.10-00 LEVY: Sale: Notice 05/05/2000
200018032 338.01-02 Time in which Election must be made 05/05/2000
200018032 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 05/05/2000
200018031 1362.00-00 Election by Small Business Corporation 05/05/2000
200018030 1362.01-03 Late Elections 05/05/2000
200018029 1362.01-03 Late Elections 05/05/2000
200018028 167.05-08 Unit of Production 05/05/2000
200018028 446.04-17 Change in Method of Accounting for Depreciation 05/05/2000
200018027 864.02-06 Deferred Payments 05/05/2000
200018027 864.02-07 Property Formerly Used in U.S. Business 05/05/2000
200018027 884.11-00 Tax on Excess Interest 05/05/2000
200018027 882.07-00 Interest deductions 05/05/2000
200018026 41.00-00 Credit for Increasing Research Activities 05/05/2000
200018025 6601.02-01 Starting Date (Avon Products) 05/05/2000
200018024 1362.01-03 Late Elections 05/05/2000
200018023 1362.00-00 Election by Small Business Corporation 05/05/2000
200018022 42.10-00 Recapture of Credit 05/05/2000
200018021 121.01-02 Ownership 05/05/2000

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