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
200247047 332.00-00 Complete Liquidation of Subsidiaries 11/22/2002
200247046 6061.00-00 Signing of Returns and Other Documents 11/22/2002
200247046 6062.00-00 Signing of Corporation Returns 11/22/2002
200247045 6038A.02-01 Related Party 11/22/2002
200247044 338.01-02 Time in which Election must be made 11/22/2002
200247044 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 11/22/2002
200247043 9100.22-00 Other 11/22/2002
200247043 1503.04-04 Dual Resident Corporation 11/22/2002
200247043 9100.18-00 Section 927; FSC Election 11/22/2002
200247042 2642.00-00 Inclusion Ratio 11/22/2002
200247042 9100.00-00 Extension of Time for Making Certain Elections 11/22/2002
200247041 877.01-00 Principal Purpose--the Avoidance of Tax 11/22/2002
200247040 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 11/22/2002
200247039 2632.01-00 Time and Manner of Allocation 11/22/2002
200247039 9100.00-00 Extension of Time for Making Certain Elections 11/22/2002
200247038 2632.01-00 Time and Manner of Allocation 11/22/2002
200247038 9100.00-00 Extension of Time for Making Certain Elections 11/22/2002
200247037 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/22/2002
200247037 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/22/2002
200247037 2601.00-00 Tax On Generation Skipping Transfers 11/22/2002
200247036 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/22/2002
200247035 61.29-00 Agents--Conduits 11/22/2002
200247035 451.13-00 Prepaid and Advance Income 11/22/2002
200247035 451.19-00 Accrual Method 11/22/2002
200247034 962.00-00 Election by Individuals to be Subject to Tax at Corporate Rates 11/22/2002

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