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
200016004 41.55-09 Certain Acquisitions and Dispositions 04/21/2000
200016003 6427.00-00 Fuels Not Used for Taxable Purposes 04/21/2000
200016002 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 04/21/2000
200016002 263.07-01 Commissions 04/21/2000
200016002 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 04/21/2000
200016001 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 04/21/2000
200016001 6721.00-00 Failure to File Certain Information Returns (See Also 6652.00-00) 04/21/2000
200015039 9100.00-00 Extension of Time for Making Certain Elections 04/14/2000
200015039 7701.00-00 Definitions 04/14/2000
200015038 367.00-00 Foreign Corporations 04/14/2000
200015038 367.01-00 Transfer to Foreign Corporations Subject to Section 367(a) 04/14/2000
200015037 17.00.00-00 COMPROMISE AND SETTLEMENT 04/14/2000
200015036 877.00-00 Expatriation to Avoid Tax 04/14/2000
200015035 1362.01-03 Late Elections 04/14/2000
200015034 1362.01-03 Late Elections 04/14/2000
200015033 1362.01-03 Late Elections 04/14/2000
200015032 9100.00-00 Extension of Time for Making Certain Elections 04/14/2000
200015031 338.01-02 Time in which Election must be made 04/14/2000
200015031 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 04/14/2000
200015030 9100.00-00 Extension of Time for Making Certain Elections 04/14/2000
200015029 1362.01-03 Late Elections 04/14/2000
200015028 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/14/2000
200015028 1296.00-00 Passive Foreign Investment Company 04/14/2000
200015027 1362.01-03 Late Elections 04/14/2000
200015026 1362.00-00 Election by Small Business Corporation 04/14/2000

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