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
200019017 1031.01-00 Property Held For Productive Use or Investment 05/12/2000
200019035 368.00-00 Definitions Relating to Corporate Reorganizations 05/12/2000
200019048 401.29-02 Special Distribution Requirements 05/12/2000
200019017 1031.05-00 Deferred Exchanges 05/12/2000
200019017 752.01-00 Increase in Partner's Liabilities 05/12/2000
200019017 752.02-00 Decrease in Partner's Liabilities 05/12/2000
200019017 761.01-01 Organizations Treated as a Partnership 05/12/2000
200019017 761.01-02 Organizations Not Treated as a Partnership 05/12/2000
200019035 367.00-00 Foreign Corporations 05/12/2000
200019037 9100.22-00 Other 05/12/2000
200019032 1362.01-03 Late Elections 05/12/2000
200019037 1503.04-04 Dual Resident Corporation 05/12/2000
200019003 41.01-00 Alternative Incremental Credit 05/12/2000
200019001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/12/2000
200019038 9100.22-00 Other 05/12/2000
200019038 1503.04-04 Dual Resident Corporation 05/12/2000
200019002 1042.02-00 Requirements 05/12/2000
200019041 1272.00-00 Current Inclusion in Income of Original Issue Discount 05/12/2000
200019044 4941.04-00 Definition of Self-Dealing 05/12/2000
200019044 4945.04-00 Definition of Taxable Expenditure 05/12/2000
200019044 4945.04-06 Expenditure Responsibility 05/12/2000
200019006 641.01-00 Property Held in Trust 05/12/2000
200019024 368.01-00 Statutory Merger or Consolidation (Type "A") 05/12/2000
200019039 9100.22-00 Other 05/12/2000
200019006 671.02-00 Persons Treated as Grantors 05/12/2000