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
200227039 4945.00-00 Excise Taxes on Taxable Expenditures 07/05/2002
200227038 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 07/05/2002
200227038 338.01-02 Time in which Election must be made 07/05/2002
200227037 1362.01-03 Late Elections 07/05/2002
200227036 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 07/05/2002
200227036 7702.00-00 Life Insurance Contract Defined 07/05/2002
200227035 1362.04-00 Inadvertent Terminations 07/05/2002
200227034 1362.04-00 Inadvertent Terminations 07/05/2002
200227033 1362.04-00 Inadvertent Terminations 07/05/2002
200227032 9100.22-00 Other 07/05/2002
200227032 1503.04-04 Dual Resident Corporation 07/05/2002
200227031 7701.00-00 Definitions 07/05/2002
200227031 1362.04-00 Inadvertent Terminations 07/05/2002
200227031 9100.00-00 Extension of Time for Making Certain Elections 07/05/2002
200227030 877.01-00 Principal Purpose--the Avoidance of Tax 07/05/2002
200227029 2032.01-00 Exercise of Election 07/05/2002
200227029 9100.00-00 Extension of Time for Making Certain Elections 07/05/2002
200227028 1362.03-00 S Termination Year 07/05/2002
200227027 1362.04-00 Inadvertent Terminations 07/05/2002
200227027 1361.03-02 Qualified Subchapter S Trusts 07/05/2002
200227026 1362.04-00 Inadvertent Terminations 07/05/2002
200227025 1362.00-00 Election by Small Business Corporation 07/05/2002
200227024 368.04-00 Assets for Control of Transferee (Type "D") 07/05/2002
200227024 355.01-00 Spin-Off 07/05/2002
200227023 103.02-01 Political Subdivisions 07/05/2002

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