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
200237025 338.01-02 Time in which Election must be made 09/13/2002
200237025 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 09/13/2002
200237024 925.01-00 Computation of Transfer Pricing 09/13/2002
200237023 1362.04-00 Inadvertent Terminations 09/13/2002
200237022 355.01-00 Spin-Off 09/13/2002
200237022 368.04-00 Assets for Control of Transferee (Type "D") 09/13/2002
200237021 9100.00-00 Extension of Time for Making Certain Elections 09/13/2002
200237021 2642.00-00 Inclusion Ratio 09/13/2002
200237020 61.16-00 Rents and Royalties 09/13/2002
200237019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2002
200237018 338.01-02 Time in which Election must be made 09/13/2002
200237018 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 09/13/2002
200237017 336.06-00 Liquidation-Reincorporation Issues 09/13/2002
200237017 368.00-00 Definitions Relating to Corporate Reorganizations 09/13/2002
200237016 142.03-00 Airports, Docks and Wharves, and Mass Commuting 09/13/2002
200237015 1362.02-03 Passive Investment Income 09/13/2002
200237014 1362.04-00 Inadvertent Terminations 09/13/2002
200237013 1362.01-03 Late Elections 09/13/2002
200237012 1362.04-00 Inadvertent Terminations 09/13/2002
200237011 1362.04-00 Inadvertent Terminations 09/13/2002
200237010 831.03-00 Whether Company Qualifies as Insurance Company 09/13/2002
200237010 832.00-00 Insurance Company Taxable Income 09/13/2002
200237009 1362.04-00 Inadvertent Terminations 09/13/2002
200237008 9100.00-00 Extension of Time for Making Certain Elections 09/13/2002
200237007 9100.00-00 Extension of Time for Making Certain Elections 09/13/2002