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
200220021 1362.00-00 Election by Small Business Corporation 05/17/2002
200220020 42.08-04 Buildings Financed with Tax-Exempt Bonds 05/17/2002
200220019 355.01-00 Spin-Off 05/17/2002
200220018 9100.20-00 Section 1502; Election to File Consolidated Return 05/17/2002
200220018 1502.75-00 Filing Requirements 05/17/2002
200220017 877.01-00 Principal Purpose--the Avoidance of Tax 05/17/2002
200220016 9100.00-00 Extension of Time for Making Certain Elections 05/17/2002
200220016 382.02-05 Closing of the Books 05/17/2002
200220015 2702.02-02 Personal Residence in Trust 05/17/2002
200220015 2511.11-00 Gift of Remainder 05/17/2002
200220014 2702.02-02 Personal Residence in Trust 05/17/2002
200220014 2511.11-00 Gift of Remainder 05/17/2002
200220013 338.01-02 Time in which Election must be made 05/17/2002
200220013 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 05/17/2002
200220012 861.09-06 Asset Method of Apportionment 05/17/2002
200220011 42.08-04 Buildings Financed with Tax-Exempt Bonds 05/17/2002
200220010 355.01-01 Split-Off 05/17/2002
200220008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/17/2002
200220007 1362.01-03 Late Elections 05/17/2002
200220006 9999.98-00 Not Able to Identify Under Present List 05/17/2002
200220005 954.03-00 Foreign Base Company Sales Income 05/17/2002
200220004 1362.01-03 Late Elections 05/17/2002
200220003 1362.01-03 Late Elections 05/17/2002
200220002 9999.00-00 Miscellaneous Issues 05/17/2002
200220001 9999.00-00 Miscellaneous Issues 05/17/2002

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