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
200008016 1361.05-00 Qualified Subchapter S Subsidiary 02/25/2000
200008015 1362.02-02 Ceases to be Small Business Corporation 02/25/2000
200008014 9100.00-00 Extension of Time for Making Certain Elections 02/25/2000
200008013 1362.02-03 Passive Investment Income 02/25/2000
200008012 368.08-00 Continuity of Interest Rule 02/25/2000
200008011 355.01-01 Split-Off 02/25/2000
200008010 355.01-01 Split-Off 02/25/2000
200008009 355.01-01 Split-Off 02/25/2000
200008008 355.01-01 Split-Off 02/25/2000
200008007 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 02/25/2000
200008006 23.07.03-00 DISCLOSURE OF INFORMATION: Tax cases: Privileges 02/25/2000
200008005 263.14-00 Allocation Between Capital Expenditure and Expense 02/25/2000
200008004 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 02/25/2000
200008004 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 02/25/2000
200008003 6015.00-00 Declaration of Estimated Income Tax by Individual (Repealed 1984) (See Also 6654.00-00) 02/25/2000
200008002 475.05-01 Sellers of Nonfinancial Goods and Services 02/25/2000
200008002 475.05-02 Negligible Sales Exemption 02/25/2000
200008001 7201.00-00 Attempt to Evade or Defeat Tax 02/25/2000
200008001 7206.10-00 Signing Statements Under Perjury 02/25/2000
200007042 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/18/2000
200007041 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 02/18/2000
200007040 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/18/2000
200007039 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/18/2000
200007039 509.00-00 Private Foundation Defined 02/18/2000
200007039 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/18/2000

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