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
200326032 897.06-00 Coordination With Nonrecognition Provisions Such As Exchange of U.S. Real Property Interest By Nonresident Alien Individual or Foreign Corporation 06/27/2003
200326031 9100.22-00 Other 06/27/2003
200326030 2642.00-00 Inclusion Ratio 06/27/2003
200326030 9100.00-00 Extension of Time for Making Certain Elections 06/27/2003
200326029 2601.03-01 Irrevocable Trusts 06/27/2003
200326028 1362.04-00 Inadvertent Terminations 06/27/2003
200326027 1362.04-00 Inadvertent Terminations 06/27/2003
200326026 9100.00-00 Extension of Time for Making Certain Elections 06/27/2003
200326026 565.01-02 Making and Filing Consents 06/27/2003
200326025 1361.01-04 More than One Class of Stock 06/27/2003
200326025 1361.05-00 Qualified Subchapter S Subsidiary 06/27/2003
200326024 1361.01-04 More than One Class of Stock 06/27/2003
200326024 1361.05-00 Qualified Subchapter S Subsidiary 06/27/2003
200326023 1361.01-04 More than One Class of Stock 06/27/2003
200326023 1361.05-00 Qualified Subchapter S Subsidiary 06/27/2003
200326022 9100.09-00 Section 442; Accounting Periods 06/27/2003
200326021 1362.01-03 Late Elections 06/27/2003
200326021 7701.00-00 Definitions 06/27/2003
200326021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/27/2003
200326020 355.01-00 Spin-Off 06/27/2003
200326019 468A.04-02 Revised Schedules 06/27/2003
200326018 1362.02-03 Passive Investment Income 06/27/2003
200326017 1362.01-03 Late Elections 06/27/2003
200326016 1362.04-00 Inadvertent Terminations 06/27/2003
200326015 453.00-00 Installment Method (Available v. Not Available) 06/27/2003

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