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
200146043 142.11-00 Solid Waste Disposal Facility 11/16/2001
200146042 2601.00-00 Tax On Generation Skipping Transfers 11/16/2001
200146041 1362.01-03 Late Elections 11/16/2001
200146040 1362.01-03 Late Elections 11/16/2001
200146039 9100.00-00 Extension of Time for Making Certain Elections 11/16/2001
200146038 1362.01-03 Late Elections 11/16/2001
200146037 1362.01-03 Late Elections 11/16/2001
200146036 1362.01-03 Late Elections 11/16/2001
200146035 877.01-00 Principal Purpose--the Avoidance of Tax 11/16/2001
200146034 1362.01-03 Late Elections 11/16/2001
200146033 9999.98-00 Not Able to Identify Under Present List 11/16/2001
200146032 1362.01-03 Late Elections 11/16/2001
200146031 1362.01-03 Late Elections 11/16/2001
200146030 1362.04-00 Inadvertent Terminations 11/16/2001
200146029 7701.00-00 Definitions 11/16/2001
200146029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/16/2001
200146028 263A.01-00 Activities Subject to Capitalization 11/16/2001
200146028 446.01-00 Clearly v. Not Clearly Reflecting Income 11/16/2001
200146027 9100.00-00 Extension of Time for Making Certain Elections 11/16/2001
200146025 9999.97-00 Substance v. Form Issues Not Contained in Present List 11/16/2001
200146025 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 11/16/2001
200146025 707.00-00 Transactions Between Partner and Partnership 11/16/2001
200146025 7701.00-00 Definitions 11/16/2001
200146025 61.00-00 Gross Income v. Not Gross Income 11/16/2001
200146024 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 11/16/2001

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