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
200024046 1362.01-03 Late Elections 06/16/2000
200024045 936.00-00 Puerto Rico and Possession Tax Credit 06/16/2000
200024044 1362.02-03 Passive Investment Income 06/16/2000
200024043 1362.01-02 Election After Termination 06/16/2000
200024042 42.14-01 Correction of Administrative Errors and Omissions 06/16/2000
200024041 1362.01-03 Late Elections 06/16/2000
200024040 42.04-07 Waiver for Certain Federally-Assisted Existing Buildings 06/16/2000
200024039 1362.01-03 Late Elections 06/16/2000
200024038 877.01-00 Principal Purpose--the Avoidance of Tax 06/16/2000
200024037 355.01-00 Spin-Off 06/16/2000
200024036 355.01-00 Spin-Off 06/16/2000
200024036 368.04-00 Assets for Control of Transferee (Type "D") 06/16/2000
200024035 7201.00-00 Attempt to Evade or Defeat Tax 06/16/2000
200024035 7206.10-00 Signing Statements Under Perjury 06/16/2000
200024035 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/16/2000
200024034 1504.00-00 Definitions 06/16/2000
200024033 877.01-00 Principal Purpose--the Avoidance of Tax 06/16/2000
200024032 817.00-00 Treatment of Variable Contracts 06/16/2000
200024032 817.08-04 Look-Through Diversification 06/16/2000
200024031 1362.01-03 Late Elections 06/16/2000
200024030 1362.01-03 Late Elections 06/16/2000
200024029 1362.01-03 Late Elections 06/16/2000
200024028 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/16/2000
200024028 355.01-01 Split-Off 06/16/2000
200024027 1362.00-00 Election by Small Business Corporation 06/16/2000

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