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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編號 UILC 主題 發布日期
200023021 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 06/09/2000
200023040 355.01-00 Spin-Off 06/09/2000
200023021 311.05-00 Appreciated Property Used to Redeem Stock 06/09/2000
200023050 4942.03-07 Set-Asides 06/09/2000
200023053 412.06-00 Minimum Funding Waiver 06/09/2000
200023014 482.11-08 Cost Sharing Agreements 06/09/2000
200022034 1033.00-00 Involuntary Conversion 06/02/2000
200022048 61.00-00 Gross Income v. Not Gross Income 06/02/2000
200022048 675.00-00 Administrative Powers 06/02/2000
200022048 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 06/02/2000
200022019 115.00-00 Income of States, Municipalities, etc. 06/02/2000
200022045 355.01-01 Split-Off 06/02/2000
200022016 708.00-00 Continuation of Partnership 06/02/2000
200022016 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/02/2000
200022022 1362.01-03 Late Elections 06/02/2000
200022043 9100.00-00 Extension of Time for Making Certain Elections 06/02/2000
200022043 1361.00-00 Definitions 06/02/2000
200022040 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/02/2000
200022027 9100.00-00 Extension of Time for Making Certain Elections 06/02/2000
200022044 355.01-01 Split-Off 06/02/2000
200022021 9100.00-00 Extension of Time for Making Certain Elections 06/02/2000
200022058 4971.02-00 Additional Tax 06/02/2000
200022025 355.03-00 Active Business 06/02/2000
200022049 936.04-00 Revocation of Election 06/02/2000
200022025 355.03-01 Five-Year Requirement 06/02/2000