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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숫자 UILC 주제 출시일
200005027 4946.00-00 Definitions and Special Rules 02/04/2000
200005026 6103.04-00 Disclosure to States for State Tax Administration 02/04/2000
200005025 9999.98-00 Not Able to Identify Under Present List 02/04/2000
200005024 472.01-00 Election 02/04/2000
200005024 9100.11-00 Section 472; LIFO Election 02/04/2000
200005023 304.00-00 Redemption Through Use of Related Corporations 02/04/2000
200005022 42.14-01 Correction of Administrative Errors and Omissions 02/04/2000
200005021 1362.01-03 Late Elections 02/04/2000
200005020 1362.01-03 Late Elections 02/04/2000
200005019 3406.00 Backup Withholding 02/04/2000
200005019 6041.06-00 Exceptions 02/04/2000
200005019 6045.00-00 Returns of Brokers 02/04/2000
200005018 1362.01-03 Late Elections 02/04/2000
200005017 9100.00-00 Extension of Time for Making Certain Elections 02/04/2000
200005016 368.01-01 Using Stock of Corporation Controlling Acquiring Corporation 02/04/2000
200005015 1362.01-03 Late Elections 02/04/2000
200005014 1362.04-00 Inadvertent Terminations 02/04/2000
200005013 877.08-00 Ruling Submission by Expatriating Long-Term Resident 02/04/2000
200005012 1362.02-03 Passive Investment Income 02/04/2000
200005011 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 02/04/2000
200005011 9100.00-00 Extension of Time for Making Certain Elections 02/04/2000
200005010 1362.01-03 Late Elections 02/04/2000
200005009 1362.01-03 Late Elections 02/04/2000
200005008 9100.00-00 Extension of Time for Making Certain Elections 02/04/2000
200005007 1362.01-03 Late Elections 02/04/2000

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