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
200141008 3231.01-00 Employers v. Not Employers 10/12/2001
200141007 3231.01-00 Employers v. Not Employers 10/12/2001
200141006 3231.01-00 Employers v. Not Employers 10/12/2001
200141005 3231.01-00 Employers v. Not Employers 10/12/2001
200141004 3231.01-00 Employers v. Not Employers 10/12/2001
200141003 304.01-03 Distribution to which Section 301 Applies 10/12/2001
200141003 986.03-00 Previously Taxed Earnings and Profits 10/12/2001
200141003 989.02-00 Definition of Appropriate Exchange Rate 10/12/2001
200141003 961.00-00 Adjustments to Basis of Stock In Controlled Foreign Corporations and of Other Property (Increase v. Reduction) 10/12/2001
200141002 3231.01-00 Employers v. Not Employers 10/12/2001
200141001 3231.01-00 Employers v. Not Employers 10/12/2001
200140081 9999.98-00 Not Able to Identify Under Present List 10/05/2001
200140080 642.03-00 Charitable Deduction 10/05/2001
200140080 651.00-00 Deductions for Trusts Distributing Current Income Only 10/05/2001
200140080 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 10/05/2001
200140080 681.00-00 Limitation on Charitable Deduction 10/05/2001
200140079 6075.02-01 Extension When Extension of Time for Filing Income Tax Return 10/05/2001
200140078 446.02-06 Reasonable v. Unreasonable 10/05/2001
200140078 7453.32-00 Burden of Proof 10/05/2001
200140077 1362.01-03 Late Elections 10/05/2001
200140076 1362.00-00 Election by Small Business Corporation 10/05/2001
200140075 1362.00-00 Election by Small Business Corporation 10/05/2001
200140074 9100.22-00 Other 10/05/2001
200140074 1503.04-04 Dual Resident Corporation 10/05/2001
200140071 1362.01-03 Late Elections 10/05/2001

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