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
200003033 1362.01-03 Late Elections 01/21/2000
200003032 1362.01-03 Late Elections 01/21/2000
200003031 1362.01-03 Late Elections 01/21/2000
200003030 1362.01-03 Late Elections 01/21/2000
200003029 1362.01-03 Late Elections 01/21/2000
200003028 338.01-02 Time in which Election must be made 01/21/2000
200003028 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 01/21/2000
200003027 877.08-00 Ruling Submission by Expatriating Long-Term Resident 01/21/2000
200003026 1362.01-03 Late Elections 01/21/2000
200003025 9100.22-00 Other 01/21/2000
200003025 1503.04-04 Dual Resident Corporation 01/21/2000
200003024 446.04-17 Change in Method of Accounting for Depreciation 01/21/2000
200003023 2518.00-00 Disclaimers 01/21/2000
200003022 42.14-01 Correction of Administrative Errors and Omissions 01/21/2000
200003021 50.00.00-00 LEVY 01/21/2000
200003021 51.00.00-00 LIENS 01/21/2000
200003020 877.01-00 Principal Purpose--the Avoidance of Tax 01/21/2000
200003019 1362.01-03 Late Elections 01/21/2000
200003018 9100.09-00 Section 442; Accounting Periods 01/21/2000
200003017 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/21/2000
200003016 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 01/21/2000
200003015 7701.25-02 Qualified Motor Vehicle Operating Agreement Defined 01/21/2000
200003014 1042.00-00 Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives 01/21/2000
200003013 170.00-00 Charitable, Etc. Contributions and Gifts 01/21/2000
200003012 1502.13-00 Intercompany Transactions 01/21/2000

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