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
200024035 7206.10-00 Signing Statements Under Perjury 06/16/2000
200024035 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/16/2000
200024034 1504.00-00 Definitions 06/16/2000
200024033 877.01-00 Principal Purpose--the Avoidance of Tax 06/16/2000
200024032 817.00-00 Treatment of Variable Contracts 06/16/2000
200024032 817.08-04 Look-Through Diversification 06/16/2000
200024031 1362.01-03 Late Elections 06/16/2000
200024030 1362.01-03 Late Elections 06/16/2000
200024029 1362.01-03 Late Elections 06/16/2000
200024028 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/16/2000
200024028 355.01-01 Split-Off 06/16/2000
200024027 1362.00-00 Election by Small Business Corporation 06/16/2000
200024026 1362.01-03 Late Elections 06/16/2000
200024025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/16/2000
200024024 7701.00-00 Definitions 06/16/2000
200024023 9100.00-00 Extension of Time for Making Certain Elections 06/16/2000
200024022 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/16/2000
200024021 1503.04-00 Dual Consolidated Loss 06/16/2000
200024021 1503.04-07 Recapture 06/16/2000
200024020 1362.04-00 Inadvertent Terminations 06/16/2000
200024019 2041.04-00 Special Powers 06/16/2000
200024019 2041.05-00 Exercise of Powers 06/16/2000
200024019 2601.03-00 Exceptions 06/16/2000
200024018 104.02-00 Workmen's Compensation 06/16/2000
200024018 3121.01-00 Wages 06/16/2000

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