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
200115026 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 04/13/2001
200115025 9100.22-00 Other 04/13/2001
200115025 1503.04-04 Dual Resident Corporation 04/13/2001
200115024 877.01-00 Principal Purpose--the Avoidance of Tax 04/13/2001
200115023 856.01-00 Income Requirements 04/13/2001
200115023 856.04-00 Rents From Real Property 04/13/2001
200115022 1362.01-01 Shareholder Consent 04/13/2001
200115022 1362.04-00 Inadvertent Terminations 04/13/2001
200115021 1362.01-03 Late Elections 04/13/2001
200115020 1362.04-00 Inadvertent Terminations 04/13/2001
200115019 9999.98-00 Not Able to Identify Under Present List 04/13/2001
200115018 1362.01-03 Late Elections 04/13/2001
200115017 1362.01-03 Late Elections 04/13/2001
200115016 368.03-01 Substantially All the Property 04/13/2001
200115016 368.13-00 Transactions Involving Two or More Investment Companies 04/13/2001
200115015 1273.00-00 Determination of Amount of Original Issue Discount 04/13/2001
200115015 1273.02-06 Investment Units 04/13/2001
200115014 104.02-00 Workmen's Compensation 04/13/2001
200115013 1362.01-03 Late Elections 04/13/2001
200115012 1362.01-03 Late Elections 04/13/2001
200115011 1362.01-03 Late Elections 04/13/2001
200115010 368.03-00 Stock for Property (Type "C") 04/13/2001
200115009 7453.03-00 Personal Representation in Lieu of Counsel 04/13/2001
200115008 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 04/13/2001
200115008 1502.20-00 Loss Disallowance Rule 04/13/2001

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