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
200202032 2055.07-02 Transfers Subject to Condition 01/11/2002
200202031 1362.01-03 Late Elections 01/11/2002
200202030 1362.01-03 Late Elections 01/11/2002
200202029 1362.01-03 Late Elections 01/11/2002
200202028 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 01/11/2002
200202027 451.14-04 Compensation 01/11/2002
200202027 457.01-00 Year of Inclusion in Gross Income 01/11/2002
200202027 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 01/11/2002
200202026 162.16-04 Capital Expenditure v. Repair 01/11/2002
200202026 263.14-00 Allocation Between Capital Expenditure and Expense 01/11/2002
200202025 468A.04-02 Revised Schedules 01/11/2002
200202025 468A.03-04 Formulas or Other Methods 01/11/2002
200202024 9100.00-00 Extension of Time for Making Certain Elections 01/11/2002
200202023 1362.00-00 Election by Small Business Corporation 01/11/2002
200202022 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/11/2002
200202022 761.01-01 Organizations Treated as a Partnership 01/11/2002
200202021 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 01/11/2002
200202020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002
200202013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2002

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