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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編號 UILC 主題 發布日期
200819015 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 05/09/2008
200819014 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 05/09/2008
200819014 9100.00-00 Extension of Time for Making Certain Elections 05/09/2008
200819013 6045.00-00 Returns of Brokers 05/09/2008
200819013 6049.01-00 Reportable Interest 05/09/2008
200819013 3406.00-00 Backup Withholding 05/09/2008
200819013 6041.03-00 Fixed or Determinable Gains, Profits, or Income 05/09/2008
200819012 338.01-02 Time in which Election must be made 05/09/2008
200819012 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/09/2008
200819011 338.01-02 Time in which Election must be made 05/09/2008
200819011 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/09/2008
200819010 338.01-02 Time in which Election must be made 05/09/2008
200819010 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/09/2008
200819009 338.01-02 Time in which Election must be made 05/09/2008
200819009 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/09/2008
200819008 338.01-02 Time in which Election must be made 05/09/2008
200819008 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/09/2008
200819007 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 05/09/2008
200819007 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 05/09/2008
200819006 1362.04-00 Inadvertent Terminations 05/09/2008
200819005 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 05/09/2008
200819005 115.00-00 Income of States, Municipalities, etc. 05/09/2008
200819004 368.03-00 Stock for Property (Type "C") 05/09/2008
200819004 368.08-06 Business Enterprise Continuity 05/09/2008
200819004 368.13-00 Transactions Involving Two or More Investment Companies 05/09/2008

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