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
200032041 6041.03-00 Fixed or Determinable Gains, Profits, or Income 08/11/2000
200032040 50.20.00-00 LEVY: Levy procedure 08/11/2000
200032039 9100.22-00 Other 08/11/2000
200032039 1503.04-04 Dual Resident Corporation 08/11/2000
200032038 9100.18-00 Section 927; FSC Election 08/11/2000
200032038 927.04-00 Election and Termination of Election 08/11/2000
200032037 901.01-04 Dual Capacity Taxpayers 08/11/2000
200032036 877.07-00 Ruling Submission by Expatriating Citizen 08/11/2000
200032035 877.01-00 Principal Purpose--the Avoidance of Tax 08/11/2000
200032034 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 08/11/2000
200032033 1362.04-00 Inadvertent Terminations 08/11/2000
200032032 877.01-00 Principal Purpose--the Avoidance of Tax 08/11/2000
200032031 9100.18-00 Section 927; FSC Election 08/11/2000
200032031 927.04-00 Election and Termination of Election 08/11/2000
200032030 9100.22-00 Other 08/11/2000
200032030 1503.04-04 Dual Resident Corporation 08/11/2000
200032029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/11/2000
200032028 9100.00-00 Extension of Time for Making Certain Elections 08/11/2000
200032028 2652.01-02 Special Election for QTIP 08/11/2000
200032028 2654.00-00 Special Rules 08/11/2000
200032027 1362.02-02 Ceases to be Small Business Corporation 08/11/2000
200032027 1362.04-00 Inadvertent Terminations 08/11/2000
200032026 338.01-02 Time in which Election must be made 08/11/2000
200032026 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/11/2000
200032025 1362.02-03 Passive Investment Income 08/11/2000

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