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
200252012 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/27/2002
200252011 338.01-02 Time in which Election must be made 12/27/2002
200252010 338.01-02 Time in which Election must be made 12/27/2002
200252010 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/27/2002
200252009 338.01-02 Time in which Election must be made 12/27/2002
200252009 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/27/2002
200252008 338.01-02 Time in which Election must be made 12/27/2002
200252008 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/27/2002
200252007 338.01-02 Time in which Election must be made 12/27/2002
200252007 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/27/2002
200252006 338.01-02 Time in which Election must be made 12/27/2002
200252006 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/27/2002
200252005 338.01-02 Time in which Election must be made 12/27/2002
200252005 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/27/2002
200252004 338.01-02 Time in which Election must be made 12/27/2002
200252004 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/27/2002
200252003 338.01-02 Time in which Election must be made 12/27/2002
200252003 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/27/2002
200252002 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 12/27/2002
200252001 148.00-00 Arbitrage 12/27/2002
200251023 412.06-00 Minimum Funding Waiver 12/20/2002
200251022 412.06-00 Minimum Funding Waiver 12/20/2002
200251021 412.06-00 Minimum Funding Waiver 12/20/2002
200251020 412.06-00 Minimum Funding Waiver 12/20/2002
200251019 4945.04-00 Definition of Taxable Expenditure 12/20/2002

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