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
200045025 355.04-00 Business Purpose 11/10/2000
200045025 332.00-00 Complete Liquidation of Subsidiaries 11/10/2000
200045024 7701.02-00 Partnerships v. Associations 11/10/2000
200045023 9100.00-00 Extension of Time for Making Certain Elections 11/10/2000
200045022 7701.02-00 Partnerships v. Associations 11/10/2000
200045021 1362.01-03 Late Elections 11/10/2000
200045020 1362.01-03 Late Elections 11/10/2000
200045019 1241.00-00 Cancellation of Lease or Distributor's Agreement (Sale or Exchange v. Not a Sale or Exchange) 11/10/2000
200045019 1221.07-00 Real Property Used In Trade or Business 11/10/2000
200045019 1231.04-00 Leasehold 11/10/2000
200045018 877.01-00 Principal Purpose--the Avoidance of Tax 11/10/2000
200045017 877.01-00 Principal Purpose--the Avoidance of Tax 11/10/2000
200045016 9100.09-00 Section 442; Accounting Periods 11/10/2000
200045015 9100.00-00 Extension of Time for Making Certain Elections 11/10/2000
200045015 7701.00-00 Definitions 11/10/2000
200045014 1362.01-03 Late Elections 11/10/2000
200045013 1362.01-03 Late Elections 11/10/2000
200045012 7701.00-00 Definitions 11/10/2000
200045012 9100.00-00 Extension of Time for Making Certain Elections 11/10/2000
200045011 1362.01-03 Late Elections 11/10/2000
200045010 861.08-09 Legal and Accounting Fees and Expenses 11/10/2000
200045010 861.16-00 Allocation and Apportion of Other Expenses 11/10/2000
200045010 863.02-01 Sale of Personal Property 11/10/2000
200045010 904.00-00 Limitation on Credit 11/10/2000
200045010 925.01-00 Computation of Transfer Pricing 11/10/2000

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