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
200327040 9100.00-00 Extension of Time for Making Certain Elections 07/04/2003
200327039 1031.00-00 Exchange of Property Held for Productive Use or Investment 07/04/2003
200327038 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 07/04/2003
200327038 338.01-02 Time in which Election must be made 07/04/2003
200327037 7702.20-00 Correction of Errors 07/04/2003
200327036 9100.22-00 Other 07/04/2003
200327036 1503.04-04 Dual Resident Corporation 07/04/2003
200327036 9100.18-00 Section 927; FSC Election 07/04/2003
200327035 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 07/04/2003
200327035 338.01-02 Time in which Election must be made 07/04/2003
200327034 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 07/04/2003
200327034 338.01-02 Time in which Election must be made 07/04/2003
200327033 41.01-00 Alternative Incremental Credit 07/04/2003
200327032 1362.01-03 Late Elections 07/04/2003
200327031 1362.01-03 Late Elections 07/04/2003
200327030 1362.01-03 Late Elections 07/04/2003
200327029 1362.02-03 Passive Investment Income 07/04/2003
200327028 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 07/04/2003
200327028 9100.00-00 Extension of Time for Making Certain Elections 07/04/2003
200327027 355.01-01 Split-Off 07/04/2003
200327027 368.04-00 Assets for Control of Transferee (Type "D") 07/04/2003
200327026 1295.02-02 Retroactive Elections 07/04/2003
200327025 1362.01-03 Late Elections 07/04/2003
200327024 115.00-00 Income of States, Municipalities, etc. 07/04/2003
200327023 41.01-00 Alternative Incremental Credit 07/04/2003