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
200107017 61.00-00 Gross Income v. Not Gross Income 02/16/2001
200107017 61.03-00 Loan or Mortgage v. Sale 02/16/2001
200107017 61.43-00 Form v. Substance 02/16/2001
200107017 451.01-00 Annual Theory 02/16/2001
200107016 332.00-00 Complete Liquidation of Subsidiaries 02/16/2001
200107016 351.00-00 Transfer to Corporation Controlled by Transferor 02/16/2001
200107016 355.01-00 Spin-Off 02/16/2001
200107015 2652.01-00 Transferor Defined 02/16/2001
200107015 2642.05-00 Special Rule For Charitable Lead Annuity Trusts 02/16/2001
200107014 1362.01-03 Late Elections 02/16/2001
200107013 1362.01-03 Late Elections 02/16/2001
200107012 404.11-00 Year of Deduction 02/16/2001
200107011 468A.04-02 Revised Schedules 02/16/2001
200107011 468A.03-04 Formulas or Other Methods 02/16/2001
200107010 1362.01-03 Late Elections 02/16/2001
200107009 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 02/16/2001
200107009 9100.00-00 Extension of Time for Making Certain Elections 02/16/2001
200107008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/16/2001
200107007 468A.00-00 Special Rules for Decommissioning Cost 02/16/2001
200107007 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 02/16/2001
200107007 1012.06-00 Liabilities Assumed as Purchase Price 02/16/2001
200107007 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 02/16/2001
200107006 9100.09-00 Section 442; Accounting Periods 02/16/2001
200107005 468A.04-02 Revised Schedules 02/16/2001
200107004 9100.09-00 Section 442; Accounting Periods 02/16/2001

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