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
200151037 9100.09-00 Section 442; Accounting Periods 12/21/2001
200151036 1362.01-03 Late Elections 12/21/2001
200151035 9999.98-00 Not Able to Identify Under Present List 12/21/2001
200151034 1502.20-00 Loss Disallowance Rule 12/21/2001
200151034 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 12/21/2001
200151033 61.00-00 Gross Income v. Not Gross Income 12/21/2001
200151033 61.03-00 Loan or Mortgage v. Sale 12/21/2001
200151033 61.43-00 Form v. Substance 12/21/2001
200151033 45.01-00 In General 12/21/2001
200151032 1362.04-00 Inadvertent Terminations 12/21/2001
200151031 9100.09-00 Section 442; Accounting Periods 12/21/2001
200151030 1362.01-03 Late Elections 12/21/2001
200151029 1362.01-03 Late Elections 12/21/2001
200151028 1362.01-03 Late Elections 12/21/2001
200151027 9100.09-00 Section 442; Accounting Periods 12/21/2001
200151027 444.03-00 Procedural Requirements for Making Election 12/21/2001
200151026 1362.01-03 Late Elections 12/21/2001
200151025 1362.01-03 Late Elections 12/21/2001
200151024 1362.01-03 Late Elections 12/21/2001
200151023 1362.01-03 Late Elections 12/21/2001
200151022 1362.01-03 Late Elections 12/21/2001
200151021 1362.01-03 Late Elections 12/21/2001
200151020 1362.01-03 Late Elections 12/21/2001
200151019 925.01-01 Election of Grouping 12/21/2001
200151018 9999.98-00 Not Able to Identify Under Present List 12/21/2001

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