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
200152034 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 12/28/2001
200152033 9100.20-00 Section 1502; Election to File Consolidated Return 12/28/2001
200152033 1502.75-00 Filing Requirements 12/28/2001
200152032 9100.00-00 Extension of Time for Making Certain Elections 12/28/2001
200152032 541.00-00 Imposition of Personal Holding Company Tax (Imposed v. Not Imposed) 12/28/2001
200152031 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 12/28/2001
200152031 338.01-02 Time in which Election must be made 12/28/2001
200152029 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/28/2001
200152029 338.01-02 Time in which Election must be made 12/28/2001
200152028 171.00-00 Amortization of Bond Premium 12/28/2001
200152028 381.04-03 Change With Consent of Commissioner 12/28/2001
200152028 446.24-00 Amortizable Bond Premium 12/28/2001
200152027 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 12/28/2001
200152027 148.00-00 Arbitrage 12/28/2001
200152027 148.05-00 Temporary Period Exception 12/28/2001
200152027 148.08-00 Required Rebate to the U.S. 12/28/2001
200152026 2041.03-00 General Power v. Not a General Power 12/28/2001
200152026 2056.07-02 Partial Election 12/28/2001
200152026 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 12/28/2001
200152025 9100.10-01 Accounting Methods 12/28/2001
200152024 168.20-00 Classification of Property 12/28/2001
200152024 446.04-17 Change in Method of Accounting for Depreciation 12/28/2001
200152023 9100.22-00 Other 12/28/2001
200152023 1503.04-04 Dual Resident Corporation 12/28/2001
200152022 3231.01-00 Employers v. Not Employers 12/28/2001

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