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
200022028 115.03-00 Essential Governmental Function 06/02/2000
200022001 7701.25-00 Motor Vehicle Operating Leases 06/02/2000
200022031 2519.00-00 Disposition of Certain Life Estates 06/02/2000
200022036 9100.20-00 Section 1502; Election to File Consolidated Return 06/02/2000
200022002 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/02/2000
200022036 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 06/02/2000
200022017 832.05-00 Premiums Earned 06/02/2000
200022006 1502.13-01 Stock of Members 06/02/2000
200022029 1033.00-00 Involuntary Conversion 06/02/2000
200022006 1502.13-03 Anti-Avoidance 06/02/2000
200022006 1502.19-00 Excess Losses 06/02/2000
200022039 355.01-00 Spin-Off 06/02/2000
200022053 4942.03-07 Set-Asides 06/02/2000
200022034 1033.00-00 Involuntary Conversion 06/02/2000
200022015 368.03-00 Stock for Property (Type "C") 06/02/2000
200022009 381.04-00 Method of Accounting 06/02/2000
200022015 368.13-00 Transactions Involving Two or More Investment Companies 06/02/2000
200022009 481.00-00 Adjustments Required by Changes in Method of Accounting 06/02/2000
200022009 593.00-00 Reserves for Losses on Loans--Mutual Savings Banks, etc. (Allowable v. Not Allowable) 06/02/2000
200022019 115.00-00 Income of States, Municipalities, etc. 06/02/2000
200022035 678.00-00 Person Other Than Grantor Treated as Substantial Owner 06/02/2000
200022037 1362.01-03 Late Elections 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

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