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
200314026 877.01-00 Principal Purpose--the Avoidance of Tax 04/04/2003
200314025 877.01-00 Principal Purpose--the Avoidance of Tax 04/04/2003
200314024 103.02-01 Political Subdivisions 04/04/2003
200314023 338.01-02 Time in which Election must be made 04/04/2003
200314023 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/04/2003
200314022 338.01-02 Time in which Election must be made 04/04/2003
200314022 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 04/04/2003
200314021 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/04/2003
200314021 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/04/2003
200314021 7520.00-00 Valuation Tables 04/04/2003
200314020 1362.01-03 Late Elections 04/04/2003
200314020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/04/2003
200314019 1362.01-03 Late Elections 04/04/2003
200314018 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/04/2003
200314017 41.01-00 Alternative Incremental Credit 04/04/2003
200314016 1361.01-04 More than One Class of Stock 04/04/2003
200314015 1362.01-03 Late Elections 04/04/2003
200314014 1362.01-03 Late Elections 04/04/2003
200314013 754.02-00 Timeliness of Election 04/04/2003
200314013 9100.00-00 Extension of Time for Making Certain Elections 04/04/2003
200314012 2523.00-00 Gift to Spouse (Marital Deduction Allowed v. Not Allowed) 04/04/2003
200314011 2601.00-00 Tax On Generation Skipping Transfers 04/04/2003
200314010 2632.01-00 Time and Manner of Allocation 04/04/2003
200314010 9100.00-00 Extension of Time for Making Certain Elections 04/04/2003
200314009 2035.01-00 Inclusion of Certain Property in Gross Estate 04/04/2003

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