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
200333017 1362.00-00 Election by Small Business Corporation 08/15/2003
200333016 9100.00-00 Extension of Time for Making Certain Elections 08/15/2003
200333015 9100.20-00 Section 1502; Election to File Consolidated Return 08/15/2003
200333015 1502.75-00 Filing Requirements 08/15/2003
200333014 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 08/15/2003
200333014 9100.00-00 Extension of Time for Making Certain Elections 08/15/2003
200333013 507.00-00 Termination of Private Foundation Status 08/15/2003
200333013 664.00-00 Charitable Remainder Trusts 08/15/2003
200333013 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 08/15/2003
200333013 1223.00-00 Holding Period of Capital Assets 08/15/2003
200333013 2516.00-00 Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) 08/15/2003
200333012 7701.00-00 Definitions 08/15/2003
200333012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/15/2003
200333011 42.06-00 Definitions and Special Rules Relating to Credit Period 08/15/2003
200333011 9100.01-00 Section 42; Low-Income Housing Credit 08/15/2003
200333010 9100.22-00 Other 08/15/2003
200333010 1503.04-04 Dual Resident Corporation 08/15/2003
200333010 9100.18-00 Section 927; FSC Election 08/15/2003
200333009 7701.00-00 Definitions 08/15/2003
200333009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/15/2003
200333008 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 08/15/2003
200333008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/15/2003
200333007 1362.01-03 Late Elections 08/15/2003
200333006 41.01-00 Alternative Incremental Credit 08/15/2003
200333005 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 08/15/2003