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
200121027 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 05/25/2001
200121027 9100.00-00 Extension of Time for Making Certain Elections 05/25/2001
200121026 1362.01-03 Late Elections 05/25/2001
200121025 1362.01-03 Late Elections 05/25/2001
200121024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/25/2001
200121023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/25/2001
200121022 472.15-00 Bargain Purchase 05/25/2001
200121022 472.09-00 Inventory Price Index Method 05/25/2001
200121021 468A.04-02 Revised Schedules 05/25/2001
200121020 468A.04-02 Revised Schedules 05/25/2001
200121019 162.04-02 Insurance 05/25/2001
200121018 925.01-01 Election of Grouping 05/25/2001
200121017 468A.04-02 Revised Schedules 05/25/2001
200121016 561.05-00 Regulated Investment Companies 05/25/2001
200121016 562.02-00 Distributions in Liquidation 05/25/2001
200121016 702.00-00 Income and Credits of Partner 05/25/2001
200121016 704.01-02 Economic Effect 05/25/2001
200121016 851.00-00 Definition of Regulated Investment Company 05/25/2001
200121015 2702.00-00 Special Valuation Rules for Transfers in Trust 05/25/2001
200121014 468A.04-02 Revised Schedules 05/25/2001
200121013 351.00-00 Transfer to Corporation Controlled by Transferor 05/25/2001
200121013 357.00-00 Assumption of Liability (Gain Recognized v. Not Recognized) 05/25/2001
200121013 358.03-00 Assumption of Liabilities 05/25/2001
200121013 1502.13-02 Obligations of Members 05/25/2001
200121013 1502.20-00 Loss Disallowance Rule 05/25/2001

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