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
200313001 9100.00-00 Extension of Time for Making Certain Elections 03/28/2003
200312026 414.09-00 Certain Employee Contributions 03/21/2003
200312025 412.00-00 Minimum Funding Standards 03/21/2003
200312024 355.01-00 Spin-Off 03/21/2003
200312024 368.04-00 Assets for Control of Transferee (Type "D") 03/21/2003
200312023 368.04-00 Assets for Control of Transferee (Type "D") 03/21/2003
200312022 355.01-01 Split-Off 03/21/2003
200312021 7701.00-00 Definitions 03/21/2003
200312021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/21/2003
200312020 7701.00-00 Definitions 03/21/2003
200312020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/21/2003
200312019 9999.98-00 Not Able to Identify Under Present List 03/21/2003
200312018 9100.22-00 Other 03/21/2003
200312018 1502.21-00 Consolidated Net Operating Loss Deduction 03/21/2003
200312017 338.01-02 Time in which Election must be made 03/21/2003
200312017 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/21/2003
200312016 61.15-06 Constructive Receipt 03/21/2003
200312015 9100.22-00 Other 03/21/2003
200312015 1502.76-00 Taxable Year of Members of Group 03/21/2003
200312014 877.01-00 Principal Purpose--the Avoidance of Tax 03/21/2003
200312013 9100.20-00 Section 1502; Election to File Consolidated Return 03/21/2003
200312013 1502.75-00 Filing Requirements 03/21/2003
200312012 3121.02 Employment 03/21/2003
200312011 355.01-01 Split-Off 03/21/2003
200312011 368.04-00 Assets for Control of Transferee (Type "D") 03/21/2003