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
200427016 115.00-00 Income of States, Municipalities, etc. 07/02/2004
200427015 367.00-00 Foreign Corporations 07/02/2004
200427014 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 07/02/2004
200427013 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 07/02/2004
200427012 43.00-00 Enhanced Oil Recovery Credit 07/02/2004
200427011 338.02-00 Qualified Stock Purchase 07/02/2004
200427011 338.80-00 Deemed Asset Sale and Liquidation in 338(h)(10) Election 07/02/2004
200427010 2642.00-00 Inclusion Ratio 07/02/2004
200427010 9100.00-00 Extension of Time for Making Certain Elections 07/02/2004
200427009 61.28-00 Damages, Court Awards, Settlements 07/02/2004
200427009 61.30-00 Assignments 07/02/2004
200427008 2652.01-02 Special Election for QTIP 07/02/2004
200427008 9100.00-00 Extension of Time for Making Certain Elections 07/02/2004
200427008 2632.01-00 Time and Manner of Allocation 07/02/2004
200427007 2652.01-02 Special Election for QTIP 07/02/2004
200427007 9100.00-00 Extension of Time for Making Certain Elections 07/02/2004
200427007 2632.01-00 Time and Manner of Allocation 07/02/2004
200427006 2652.01-02 Special Election for QTIP 07/02/2004
200427006 9100.00-00 Extension of Time for Making Certain Elections 07/02/2004
200427006 2632.01-00 Time and Manner of Allocation 07/02/2004
200427005 1362.04-00 Inadvertent Terminations 07/02/2004
200427004 9100.22-00 Other 07/02/2004
200427004 1503.04-04 Dual Resident Corporation 07/02/2004
200427003 1362.04-00 Inadvertent Terminations 07/02/2004
200427002 9100.09-00 Section 442; Accounting Periods 07/02/2004

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