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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尋求幫助
編號 UILC 主題 發布日期
199910035 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 03/12/1999
199910035 1362.00-00 Election by Small Business Corporation 03/12/1999
199910034 1362.00-00 Election by Small Business Corporation 03/12/1999
199910033 751.00-00 Unrealized Receivables and Inventory Items 03/12/1999
199910032 1362.00-00 Election by Small Business Corporation 03/12/1999
199910031 1362.00-00 Election by Small Business Corporation 03/12/1999
199910030 1362.00-00 Election by Small Business Corporation 03/12/1999
199910029 751.00-00 Unrealized Receivables and Inventory Items 03/12/1999
199910028 1362.00-00 Election by Small Business Corporation 03/12/1999
199910027 1362.00-00 Election by Small Business Corporation 03/12/1999
199910026 368.04-00 Assets for Control of Transferee (Type "D") 03/12/1999
199910026 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/12/1999
199910025 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/12/1999
199910025 368.04-00 Assets for Control of Transferee (Type "D") 03/12/1999
199910024 1362.00-00 Election by Small Business Corporation 03/12/1999
199910023 1362.00-00 Election by Small Business Corporation 03/12/1999
199910022 1362.04-00 Inadvertent Terminations 03/12/1999
199910021 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/12/1999
199910020 368.06-00 Change in Identity, etc. (Type "F") 03/12/1999
199910020 351.00-00 Transfer to Corporation Controlled by Transferor 03/12/1999
199910019 355.01-00 Spin-Off 03/12/1999
199910019 355.04-00 Business Purpose 03/12/1999
199910018 1362.00-00 Election by Small Business Corporation 03/12/1999
199910017 1362.00-00 Election by Small Business Corporation 03/12/1999
199910016 848.00-00 Capitalization of Policy Acquisition Expenses 03/12/1999