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
200143010 9100.00-00 Extension of Time for Making Certain Elections 10/26/2001
200143009 338.01-02 Time in which Election must be made 10/26/2001
200143009 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/26/2001
200143008 7702.20-00 Correction of Errors 10/26/2001
200143007 451.14-00 Constructive Receipt 10/26/2001
200143006 162.25-08 Defending, Settling, etc., Civil Action 10/26/2001
200143005 9111.19-01 Related Criminal Action 10/26/2001
200143004 2511.04-00 Gifts Indirectly Made 10/26/2001
200143004 2512.08-00 Closely Held Stock 10/26/2001
200143004 2703.01-02 Right to Sell or Use Restrictions 10/26/2001
200143004 2703.02-00 Exceptions 10/26/2001
200143004 2704.02-00 Certain Restrictions on Liquidations Disregarded 10/26/2001
200143003 1311.00-00 Correction of Error 10/26/2001
200143002 3231.01-00 Employers v. Not Employers 10/26/2001
200143001 162.00-00 Trade or Business (Deductible v. Not Deductible) 10/26/2001
200143001 163.00-00 Interest 10/26/2001
200143001 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 10/26/2001
200143001 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 10/26/2001
200143001 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/26/2001
200142025 17.44.00-00 COMPROMISE AND SETTLEMENT: Waiver provisions 10/19/2001
200142024 6020.00-00 Returns Prepared for or Executed by Secretary 10/19/2001
200142024 6212.00-00 Notice of Deficiency 10/19/2001
200142023 6103.08-00 Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes 10/19/2001
200142023 6103.09-00 Disclosure to Federal Officers and Employees for Tax Administration Purposes 10/19/2001
200142022 6213.07-01 Mathematical or Clerical Errors 10/19/2001

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