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
200123028 9100.09-00 Section 442; Accounting Periods 06/08/2001
200123027 9100.09-00 Section 442; Accounting Periods 06/08/2001
200123026 468A.04-02 Revised Schedules 06/08/2001
200123026 468A.03-04 Formulas or Other Methods 06/08/2001
200123025 146.07-00 Carryforward of Allocation 06/08/2001
200123025 9100.00-00 Extension of Time for Making Certain Elections 06/08/2001
200123024 807.03-00 Method of Computing Reserves for Purposes of Computing Income 06/08/2001
200123024 807.05-00 Adjustments for Change in Computing Reserves 06/08/2001
200123024 811.04-00 Double Counting 06/08/2001
200123023 1362.01-03 Late Elections 06/08/2001
200123022 1362.00-00 Election by Small Business Corporation 06/08/2001
200123021 1362.01-03 Late Elections 06/08/2001
200123020 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/08/2001
200123020 367.00-00 Foreign Corporations 06/08/2001
200123019 1362.01-03 Late Elections 06/08/2001
200123018 4471.00-00 Transportation By Water 06/08/2001
200123017 1362.01-03 Late Elections 06/08/2001
200123016 1362.00-00 Election by Small Business Corporation 06/08/2001
200123015 1362.00-00 Election by Small Business Corporation 06/08/2001
200123014 2601.03-01 Irrevocable Trusts 06/08/2001
200123013 2601.03-01 Irrevocable Trusts 06/08/2001
200123012 2601.03-01 Irrevocable Trusts 06/08/2001
200123011 351.00-00 Transfer to Corporation Controlled by Transferor 06/08/2001
200123011 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/08/2001
200123011 368.04-00 Assets for Control of Transferee (Type "D") 06/08/2001

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