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
200204018 704.00-00 Partner's Distributive Share 01/25/2002
200204017 704.00-00 Partner's Distributive Share 01/25/2002
200204016 704.00-00 Partner's Distributive Share 01/25/2002
200204015 704.00-00 Partner's Distributive Share 01/25/2002
200204014 6402.00-00 Authority to Make Credits or Refunds 01/25/2002
200204014 6402.01-00 Credit of Overpayment Against Any Tax Liability 01/25/2002
200204014 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 01/25/2002
200204014 6601.01-00 Interest on Deficiencies 01/25/2002
200204014 6621.00-00 Determination of Rate of Interest; Compounding of Interest 01/25/2002
200204013 704.00-00 Partner's Distributive Share 01/25/2002
200204012 1362.01-03 Late Elections 01/25/2002
200204011 1361.05-00 Qualified Subchapter S Subsidiary 01/25/2002
200204010 1362.01-03 Late Elections 01/25/2002
200204009 1362.01-03 Late Elections 01/25/2002
200204008 41.51-01 In-house Research Expenses 01/25/2002
200204007 104.02-00 Workmen's Compensation 01/25/2002
200204006 42.01-00 In General 01/25/2002
200204005 83.00-00 Property Transferred in Connection With Performance of Services 01/25/2002
200204004 9100.00-00 Extension of Time for Making Certain Elections 01/25/2002
200204003 6015.00 Declaration of Estimated Income Tax by Individual (Repealed 1984) (See Also 6654.00-00) 01/25/2002
200204002 368.00-00 Definitions Relating to Corporate Reorganizations 01/25/2002
200204002 351.00-00 Transfer to Corporation Controlled by Transferor 01/25/2002
200204002 269.00-00 Acquisitions Made to Evade or Avoid Income Tax 01/25/2002
200204001 6501.00 Limitations on Assessment and Collection (Barred v. Not Barred) 01/25/2002
200204001 6501.08-09 Execution by Corporate Officer 01/25/2002

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