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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编号 UILC 主题 发布日期
200121040 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 05/25/2001
200121040 831.02-00 Alternative Tax Small Companies 05/25/2001
200121039 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 05/25/2001
200121039 338.01-02 Time in which Election must be made 05/25/2001
200121038 1362.01-03 Late Elections 05/25/2001
200121037 1362.01-03 Late Elections 05/25/2001
200121036 1362.01-03 Late Elections 05/25/2001
200121035 877.01-00 Principal Purpose--the Avoidance of Tax 05/25/2001
200121034 9999.98-00 Not Able to Identify Under Present List 05/25/2001
200121033 1362.04-00 Inadvertent Terminations 05/25/2001
200121032 1362.01-03 Late Elections 05/25/2001
200121031 104.03-00 Damages 05/25/2001
200121030 468A.04-02 Revised Schedules 05/25/2001
200121029 468A.04-02 Revised Schedules 05/25/2001
200121028 468A.00-00 Special Rules for Decommissioning Cost 05/25/2001
200121028 1012.06-00 Liabilities Assumed as Purchase Price 05/25/2001
200121028 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 05/25/2001
200121027 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 05/25/2001
200121027 9100.00-00 Extension of Time for Making Certain Elections 05/25/2001
200121026 1362.01-03 Late Elections 05/25/2001
200121025 1362.01-03 Late Elections 05/25/2001
200121024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/25/2001
200121023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/25/2001
200121022 472.15-00 Bargain Purchase 05/25/2001
200121022 472.09-00 Inventory Price Index Method 05/25/2001

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