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
200106033 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 02/09/2001
200106032 6041.06-00 Exceptions 02/09/2001
200106031 1362.01-03 Late Elections 02/09/2001
200106030 1362.02-03 Passive Investment Income 02/09/2001
200106029 2207A.02-00 Recovery With Respect to Gift Tax 02/09/2001
200106029 2519.00-00 Disposition of Certain Life Estates 02/09/2001
200106029 2511.10-00 Transfer of Life Estate or Other Right Over Income 02/09/2001
200106028 1362.00-00 Election by Small Business Corporation 02/09/2001
200106027 1362.01-03 Late Elections 02/09/2001
200106026 1362.01-03 Late Elections 02/09/2001
200106025 1362.01-03 Late Elections 02/09/2001
200106024 1362.01-03 Late Elections 02/09/2001
200106023 1362.01-03 Late Elections 02/09/2001
200106022 9100.09-00 Section 442; Accounting Periods 02/09/2001
200106022 444.03-00 Procedural Requirements for Making Election 02/09/2001
200106021 61.00-00 Gross Income v. Not Gross Income 02/09/2001
200106021 111.06-00 Tax Refunds 02/09/2001
200106021 468B.00-00 Special Rules For Designated Settlement Funds 02/09/2001
200106021 6041.03-00 Fixed or Determinable Gains, Profits, or Income 02/09/2001
200106021 6050E.00-00 State and Local Income Tax Refunds 02/09/2001
200106020 446.04-19 Change in Method of Depreciation Under Rev. Proc. 84-74 02/09/2001
200106019 167.15-00 Ownership of Depreciable Interest 02/09/2001
200106018 469.00-00 Passive Activity Losses and Credits Limited 02/09/2001
200106017 1361.03-02 Qualified Subchapter S Trusts 02/09/2001
200106016 856.03-00 Other Requirements 02/09/2001

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