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
200151011 167.14-00 All Industries ISP - Amortization of Order Backlog (Inventory) 12/21/2001
200151011 263.21-00 Interest and Carrying Costs - Straddles 12/21/2001
200151011 1092.09-00 Hedging Transactions 12/21/2001
200151011 1221.00-00 Capital Asset v. Not a Capital Asset 12/21/2001
200151011 1256.06-01 Property That is Part of a Hedging Transaction 12/21/2001
200151011 1286.00-00 Tax Treatment of Stripped Bonds 12/21/2001
200151011 7805.05-00 Effect of Private Rulings 12/21/2001
200151010 1042.00-00 Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives 12/21/2001
200151009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/21/2001
200151008 1042.00-00 Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives 12/21/2001
200151007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/21/2001
200151006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/21/2001
200151005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/21/2001
200151004 481.00-00 Adjustments Required by Changes in Method of Accounting 12/21/2001
200151003 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 12/21/2001
200151002 3231.01-00 Employers v. Not Employers 12/21/2001
200151001 146.07-00 Carryforward of Allocation 12/21/2001
200151001 9100.00-00 Extension of Time for Making Certain Elections 12/21/2001
200150025 1362.01-03 Late Elections 12/14/2001
200150024 1362.01-03 Late Elections 12/14/2001
200150023 355.01-00 Spin-Off 12/14/2001
200150022 1362.01-03 Late Elections 12/14/2001
200150021 1362.01-03 Late Elections 12/14/2001
200150020 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/14/2001
200150020 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/14/2001

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