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
200336012 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/05/2003
200336012 754.02-00 Timeliness of Election 09/05/2003
200336011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/05/2003
200336011 754.02-00 Timeliness of Election 09/05/2003
200336010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/05/2003
200336010 754.02-00 Timeliness of Election 09/05/2003
200336009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/05/2003
200336009 754.02-00 Timeliness of Election 09/05/2003
200336008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/05/2003
200336008 754.02-00 Timeliness of Election 09/05/2003
200336007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/05/2003
200336007 754.02-00 Timeliness of Election 09/05/2003
200336006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/05/2003
200336006 754.02-00 Timeliness of Election 09/05/2003
200336005 1362.01-03 Late Elections 09/05/2003
200336004 103.02-00 State and Local 09/05/2003
200336003 2632.01-00 Time and Manner of Allocation 09/05/2003
200336003 2632.01-00 Time and Manner of Allocation 09/05/2003
200336003 2632.01-00 Time and Manner of Allocation 09/05/2003
200336002 1362.01-03 Late Elections 09/05/2003
200336001 141.00-00 Private Activity Bond; Qualified Bond 09/05/2003
200335037 501.03-02 Foundations 08/29/2003
200335037 509.02-02 Supporting Organizations 08/29/2003
200335037 4958.00-00 Excess Benefit Transaction 08/29/2003
200335036 408.00-00 Individual Retirement Accounts 08/29/2003