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
200140046 1361.03-02 Qualified Subchapter S Trusts 10/05/2001
200140045 1362.01-03 Late Elections 10/05/2001
200140044 1362.01-03 Late Elections 10/05/2001
200140044 9100.00-00 Extension of Time for Making Certain Elections 10/05/2001
200140043 1361.03-02 Qualified Subchapter S Trusts 10/05/2001
200140042 355.01-01 Split-Off 10/05/2001
200140041 3231.01-00 Employers v. Not Employers 10/05/2001
200140040 1361.03-02 Qualified Subchapter S Trusts 10/05/2001
200140039 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/05/2001
200140039 368.04-00 Assets for Control of Transferee (Type "D") 10/05/2001
200140038 338.01-02 Time in which Election must be made 10/05/2001
200140038 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/05/2001
200140036 1362.01-03 Late Elections 10/05/2001
200140035 1362.01-03 Late Elections 10/05/2001
200140034 1362.01-03 Late Elections 10/05/2001
200140033 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/05/2001
200140032 7701.20-00 Indian Tribal Government 10/05/2001
200140032 170.07-05 Governmental Units 10/05/2001
200140031 9100.22-00 Other 10/05/2001
200140030 338.01-02 Time in which Election must be made 10/05/2001
200140030 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 10/05/2001
200140029 338.01-02 Time in which Election must be made 10/05/2001
200140029 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 10/05/2001
200140028 9100.00-00 Extension of Time for Making Certain Elections 10/05/2001
200140028 7701.00-00 Definitions 10/05/2001

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