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
200414042 1362.01-03 Late Elections 04/02/2004
200414041 1362.00-00 Election by Small Business Corporation 04/02/2004
200414040 1362.00-00 Election by Small Business Corporation 04/02/2004
200414039 117.00-00 Qualified Scholarships 04/02/2004
200414038 1362.02-03 Passive Investment Income 04/02/2004
200414037 355.01-00 Spin-Off 04/02/2004
200414037 368.04-00 Assets for Control of Transferee (Type "D") 04/02/2004
200414036 9100.22-00 Other 04/02/2004
200414035 7701.00-00 Definitions 04/02/2004
200414035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/02/2004
200414034 877.00-00 Expatriation to Avoid Tax 04/02/2004
200414033 1362.01-03 Late Elections 04/02/2004
200414032 877.00-00 Expatriation to Avoid Tax 04/02/2004
200414031 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/02/2004
200414031 355.01-01 Split-Off 04/02/2004
200414030 9100.22-00 Other 04/02/2004
200414030 1503.04-04 Dual Resident Corporation 04/02/2004
200414029 1362.01-03 Late Elections 04/02/2004
200414028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/02/2004
200414027 118.01-02 Nonshareholder Contributions 04/02/2004
200414027 118.02-00 Contributions in Aid of Construction 04/02/2004
200414026 1362.01-03 Late Elections 04/02/2004
200414025 856.04-00 Rents From Real Property 04/02/2004
200414024 1362.01-03 Late Elections 04/02/2004
200414023 355.01-02 Split-Up 04/02/2004

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