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
200121051 1362.01-03 Late Elections 05/25/2001
200121050 9100.00-00 Extension of Time for Making Certain Elections 05/25/2001
200121050 7701.00-00 Definitions 05/25/2001
200121049 9100.22-00 Other 05/25/2001
200121049 1503.04-04 Dual Resident Corporation 05/25/2001
200121048 1362.01-03 Late Elections 05/25/2001
200121047 338.01-02 Time in which Election must be made 05/25/2001
200121047 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 05/25/2001
200121046 468A.04-02 Revised Schedules 05/25/2001
200121046 468A.03-04 Formulas or Other Methods 05/25/2001
200121045 468A.04-02 Revised Schedules 05/25/2001
200121045 468A.03-04 Formulas or Other Methods 05/25/2001
200121044 355.01-01 Split-Off 05/25/2001
200121044 368.04-00 Assets for Control of Transferee (Type "D") 05/25/2001
200121043 338.01-02 Time in which Election must be made 05/25/2001
200121043 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 05/25/2001
200121042 355.01-01 Split-Off 05/25/2001
200121042 368.04-00 Assets for Control of Transferee (Type "D") 05/25/2001
200121041 338.01-02 Time in which Election must be made 05/25/2001
200121041 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/25/2001
200121040 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 05/25/2001
200121040 831.02-00 Alternative Tax Small Companies 05/25/2001
200121039 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 05/25/2001
200121039 338.01-02 Time in which Election must be made 05/25/2001
200121038 1362.01-03 Late Elections 05/25/2001

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