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
200112062 468A.03-04 Formulas or Other Methods 03/23/2001
200112061 9100.09-00 Section 442; Accounting Periods 03/23/2001
200112060 9100.00-00 Extension of Time for Making Certain Elections 03/23/2001
200112060 1361.05-00 Qualified Subchapter S Subsidiary 03/23/2001
200112059 9100.09-00 Section 442; Accounting Periods 03/23/2001
200112058 1362.01-03 Late Elections 03/23/2001
200112057 1362.01-03 Late Elections 03/23/2001
200112056 861.09-06 Asset Method of Apportionment 03/23/2001
200112055 355.01-00 Spin-Off 03/23/2001
200112055 355.03-00 Active Business 03/23/2001
200112054 382.02-05 Closing of the Books 03/23/2001
200112054 9100.00-00 Extension of Time for Making Certain Elections 03/23/2001
200112053 1362.01-03 Late Elections 03/23/2001
200112052 355.04-00 Business Purpose 03/23/2001
200112051 42.07-01 Set-Aside Requirement 03/23/2001
200112051 42.07-03 Date for Meeting Requirements 03/23/2001
200112051 9100.01-00 Section 42; Low-Income Housing Credit 03/23/2001
200112050 2601.00-00 Tax On Generation Skipping Transfers 03/23/2001
200112049 2601.00-00 Tax On Generation Skipping Transfers 03/23/2001
200112048 2601.00-00 Tax On Generation Skipping Transfers 03/23/2001
200112047 2601.00-00 Tax On Generation Skipping Transfers 03/23/2001
200112046 2601.00-00 Tax On Generation Skipping Transfers 03/23/2001
200112045 1362.01-03 Late Elections 03/23/2001
200112044 2601.00-00 Tax On Generation Skipping Transfers 03/23/2001
200112043 2601.00-00 Tax On Generation Skipping Transfers 03/23/2001

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