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
200102039 2601.00-00 Tax On Generation Skipping Transfers 01/12/2001
200102038 368.04-00 Assets for Control of Transferee (Type "D") 01/12/2001
200102037 7701.00-00 Definitions 01/12/2001
200102036 355.01-00 Spin-Off 01/12/2001
200102036 368.04-00 Assets for Control of Transferee (Type "D") 01/12/2001
200102035 9100.22-00 Other 01/12/2001
200102035 1503.04-04 Dual Resident Corporation 01/12/2001
200102034 451.13-01 Services (Rev. Rul. 71-21) 01/12/2001
200102033 1362.01-03 Late Elections 01/12/2001
200102032 1362.01-03 Late Elections 01/12/2001
200102031 368.01-00 Statutory Merger or Consolidation (Type "A") 01/12/2001
200102030 877.00-00 Expatriation to Avoid Tax 01/12/2001
200102029 877.00-00 Expatriation to Avoid Tax 01/12/2001
200102028 7704.05-00 Transitional Rule for Existing Partnerships 01/12/2001
200102027 1362.01-03 Late Elections 01/12/2001
200102026 1362.01-03 Late Elections 01/12/2001
200102025 9100.20-00 Section 1502; Election to File Consolidated Return 01/12/2001
200102024 1362.02-03 Passive Investment Income 01/12/2001
200102023 1362.01-03 Late Elections 01/12/2001
200102022 1362.01-03 Late Elections 01/12/2001
200102021 17.03.00-00 COMPROMISE AND SETTLEMENT: Administrative procedures 01/12/2001
200102020 1362.01-03 Late Elections 01/12/2001
200102019 1362.01-03 Late Elections 01/12/2001
200102018 469.00-00 Passive Activity Losses and Credits Limited 01/12/2001
200102017 302.05-02 Waiver of Family Attribution by Entity 01/12/2001

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