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
200318062 9100.09-00 Section 442; Accounting Periods 05/02/2003
200318061 9100.00-00 Extension of Time for Making Certain Elections 05/02/2003
200318060 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/02/2003
200318059 754.02-00 Timeliness of Election 05/02/2003
200318059 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/02/2003
200318058 115.00-00 Income of States, Municipalities, etc. 05/02/2003
200318057 2642.00-00 Inclusion Ratio 05/02/2003
200318057 9100.00-00 Extension of Time for Making Certain Elections 05/02/2003
200318056 2642.00-00 Inclusion Ratio 05/02/2003
200318056 9100.00-00 Extension of Time for Making Certain Elections 05/02/2003
200318055 877.01-00 Principal Purpose--the Avoidance of Tax 05/02/2003
200318054 877.01-00 Principal Purpose--the Avoidance of Tax 05/02/2003
200318053 2032.01-00 Exercise of Election 05/02/2003
200318053 9100.00-00 Extension of Time for Making Certain Elections 05/02/2003
200318052 1362.01-03 Late Elections 05/02/2003
200318051 104.02-00 Workmen's Compensation 05/02/2003
200318050 1362.01-03 Late Elections 05/02/2003
200318049 1362.01-03 Late Elections 05/02/2003
200318048 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 05/02/2003
200318047 355.01-01 Split-Off 05/02/2003
200318047 368.04-00 Assets for Control of Transferee (Type "D") 05/02/2003
200318046 468A.00-00 Special Rules for Decommissioning Cost 05/02/2003
200318045 2601.04-05 Cases of Mental Incompetency 05/02/2003
200318044 2601.04-05 Cases of Mental Incompetency 05/02/2003
200318043 9100.00-00 Extension of Time for Making Certain Elections 05/02/2003

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