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
200418023 1362.01-03 Late Elections 04/30/2004
200418022 9100.09-00 Section 442; Accounting Periods 04/30/2004
200418021 2642.00-00 Inclusion Ratio 04/30/2004
200418021 9100.00-00 Extension of Time for Making Certain Elections 04/30/2004
200418020 423.00-00 Employee Stock Purchase Plans 04/30/2004
200418019 2642.01-00 Inclusion Ratio Defined 04/30/2004
200418019 9100.00-00 Extension of Time for Making Certain Elections 04/30/2004
200418018 115.00-00 Income of States, Municipalities, etc. 04/30/2004
200418017 83.07-00 Certain Exchanges 04/30/2004
200418016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2004
200418015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2004
200418014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2004
200418013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2004
200418012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2004
200418011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2004
200418010 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 04/30/2004
200418009 833.02-03 Adjusted Surplus 04/30/2004
200418009 381.21-02 Successor Casualty Ins. Co. 04/30/2004
200418008 385.00-00 Treatment of Certain Interests in Corporations as Stock or Indebtedness 04/30/2004
200418007 1362.01-03 Late Elections 04/30/2004
200418006 1362.01-03 Late Elections 04/30/2004
200418005 170.14-00 Qualified Conservation Contribution 04/30/2004
200418005 2031.00-00 Definition 04/30/2004
200418005 2055.14-00 Transfers of Easements in Real Property 04/30/2004
200418004 9100.00-00 Extension of Time for Making Certain Elections 04/30/2004

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