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
200307080 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 02/14/2003
200307079 1362.04-00 Inadvertent Terminations 02/14/2003
200307078 2642.00-00 Inclusion Ratio 02/14/2003
200307078 9100.00-00 Extension of Time for Making Certain Elections 02/14/2003
200307077 1502.77-01 Alternative Agents of the Group 02/14/2003
200307077 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 02/14/2003
200307077 6501.08-08 Filing of Waiver by Fiduciary 02/14/2003
200307077 6501.08-09 Execution by Corporate Officer 02/14/2003
200307076 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/14/2003
200307075 1502.21-00 Consolidated Net Operating Loss Deduction 02/14/2003
200307075 9100.00-00 Extension of Time for Making Certain Elections 02/14/2003
200307074 1362.01-03 Late Elections 02/14/2003
200307073 1362.01-03 Late Elections 02/14/2003
200307072 1362.01-03 Late Elections 02/14/2003
200307071 1362.01-03 Late Elections 02/14/2003
200307070 1362.04-00 Inadvertent Terminations 02/14/2003
200307069 1362.01-03 Late Elections 02/14/2003
200307068 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2003
200307067 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2003
200307066 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2003
200307065 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2003
200307064 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2003
200307063 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/14/2003
200307062 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307062 301.00-00 Distributions of Property 02/14/2003

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