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
200022051 32.02-00 Earned Income 06/02/2000
200022050 61.08-00 General Exclusions From Gross Income 06/02/2000
200022050 61.11-03 Government Payments 06/02/2000
200022049 936.04-00 Revocation of Election 06/02/2000
200022048 61.00-00 Gross Income v. Not Gross Income 06/02/2000
200022048 675.00-00 Administrative Powers 06/02/2000
200022048 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 06/02/2000
200022047 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 06/02/2000
200022046 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/02/2000
200022045 355.01-01 Split-Off 06/02/2000
200022044 355.01-01 Split-Off 06/02/2000
200022043 9100.00-00 Extension of Time for Making Certain Elections 06/02/2000
200022043 1361.00-00 Definitions 06/02/2000
200022042 42.08-04 Buildings Financed with Tax-Exempt Bonds 06/02/2000
200022041 1362.01-03 Late Elections 06/02/2000
200022040 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/02/2000
200022039 355.01-00 Spin-Off 06/02/2000
200022038 143.00-00 Mortgage Revenue Bonds; Qualified Mortgage Bond and Qualified Veterans' Mortgage Bond 06/02/2000
200022038 143.05-00 Residence Requirements 06/02/2000
200022037 1362.01-03 Late Elections 06/02/2000
200022036 9100.20-00 Section 1502; Election to File Consolidated Return 06/02/2000
200022036 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 06/02/2000
200022035 678.00-00 Person Other Than Grantor Treated as Substantial Owner 06/02/2000
200022034 1033.00-00 Involuntary Conversion 06/02/2000
200022033 1502.75-00 Filing Requirements 06/02/2000

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