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
200152007 1361.05-00 Qualified Subchapter S Subsidiary 12/28/2001
200152006 863.02-00 Partly From Sources Within and Partly From Sources Without U.S. 12/28/2001
200152005 265.04-00 Interest Expenses Relating to Tax-Exempts 12/28/2001
200152004 1362.01-03 Late Elections 12/28/2001
200152003 162.36-02 Covered Employees 12/28/2001
200152002 1011.00-00 Adjusted Basis for Determining Gain or Loss 12/28/2001
200152001 6621.00-00 Determination of Rate of Interest; Compounding of Interest 12/28/2001
200152001 6621.01-00 Overpayment and Underpayment Rates 12/28/2001
200152001 6611.04-00 Interest on Refunds 12/28/2001
200151044 355.01-00 Spin-Off 12/21/2001
200151043 355.01-00 Spin-Off 12/21/2001
200151042 355.01-00 Spin-Off 12/21/2001
200151041 9100.09-00 Section 442; Accounting Periods 12/21/2001
200151040 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/21/2001
200151039 9100.00-00 Extension of Time for Making Certain Elections 12/21/2001
200151038 72.19-01 Exceptions 12/21/2001
200151038 72.07-02 Before Starting Date 12/21/2001
200151037 9100.09-00 Section 442; Accounting Periods 12/21/2001
200151036 1362.01-03 Late Elections 12/21/2001
200151035 9999.98-00 Not Able to Identify Under Present List 12/21/2001
200151034 1502.20-00 Loss Disallowance Rule 12/21/2001
200151034 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 12/21/2001
200151033 61.00-00 Gross Income v. Not Gross Income 12/21/2001
200151033 61.03-00 Loan or Mortgage v. Sale 12/21/2001
200151033 61.43-00 Form v. Substance 12/21/2001

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