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
200007021 129.00-00 Dependent Care Assistance Programs 02/18/2000
200007021 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 02/18/2000
200007020 1362.01-03 Late Elections 02/18/2000
200007019 9100.00-00 Extension of Time for Making Certain Elections 02/18/2000
200007019 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 02/18/2000
200007019 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 02/18/2000
200007018 104.04-00 Armed Services, etc. 02/18/2000
200007017 7605.01-00 Restrictions on Examination of Taxpayer 02/18/2000
200007016 1361.01-04 More than One Class of Stock 02/18/2000
200007015 115.00-00 Income of States, Municipalities, etc. 02/18/2000
200007014 1362.01-03 Late Elections 02/18/2000
200007013 7481.00-00 Date When Tax Court Decision Becomes Final (See Also 6512.00-00) 02/18/2000
200007013 9115.08-00 Chapter VII (Liquidation) 02/18/2000
200007012 1362.01-03 Late Elections 02/18/2000
200007011 7701.00-00 Definitions 02/18/2000
200007010 1502.20-00 Loss Disallowance Rule 02/18/2000
200007010 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 02/18/2000
200007009 1362.01-03 Late Elections 02/18/2000
200007008 1362.01-03 Late Elections 02/18/2000
200007007 481.00-00 Adjustments Required by Changes in Method of Accounting 02/18/2000
200007007 1502.20-00 Loss Disallowance Rule 02/18/2000
200007006 7701.00-00 Definitions 02/18/2000
200007006 7701.03-00 Association v. Trust 02/18/2000
200007006 7701.03-11 Fixed Investment Trusts 02/18/2000
200007005 355.01-00 Spin-Off 02/18/2000