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
200237020 61.16-00 Rents and Royalties 09/13/2002
200237019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2002
200237018 338.01-02 Time in which Election must be made 09/13/2002
200237018 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 09/13/2002
200237017 336.06-00 Liquidation-Reincorporation Issues 09/13/2002
200237017 368.00-00 Definitions Relating to Corporate Reorganizations 09/13/2002
200237016 142.03-00 Airports, Docks and Wharves, and Mass Commuting 09/13/2002
200237015 1362.02-03 Passive Investment Income 09/13/2002
200237014 1362.04-00 Inadvertent Terminations 09/13/2002
200237013 1362.01-03 Late Elections 09/13/2002
200237012 1362.04-00 Inadvertent Terminations 09/13/2002
200237011 1362.04-00 Inadvertent Terminations 09/13/2002
200237010 831.03-00 Whether Company Qualifies as Insurance Company 09/13/2002
200237010 832.00-00 Insurance Company Taxable Income 09/13/2002
200237009 1362.04-00 Inadvertent Terminations 09/13/2002
200237008 9100.00-00 Extension of Time for Making Certain Elections 09/13/2002
200237007 9100.00-00 Extension of Time for Making Certain Elections 09/13/2002
200237006 9100.00-00 Extension of Time for Making Certain Elections 09/13/2002
200237005 1362.02-03 Passive Investment Income 09/13/2002
200237004 351.00-00 Transfer to Corporation Controlled by Transferor 09/13/2002
200237003 269.00-00 Acquisitions Made to Evade or Avoid Income Tax 09/13/2002
200237003 301.07-00 Constructive Dividend 09/13/2002
200237003 357.00-00 Assumption of Liability (Gain Recognized v. Not Recognized) 09/13/2002
200237003 362.00-00 Basis to Corporations 09/13/2002
200237003 465.00-00 Deductions Limited to Amount at Risk 09/13/2002

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