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
200123008 1001.05-00 Fair Market Value of Property 06/08/2001
200123008 367.01-00 Transfer to Foreign Corporations Subject to Section 367(a) 06/08/2001
200123007 9100.09-00 Section 442; Accounting Periods 06/08/2001
200123006 338.01-02 Time in which Election must be made 06/08/2001
200123006 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 06/08/2001
200123005 9100.09-00 Section 442; Accounting Periods 06/08/2001
200123004 104.02-00 Workmen's Compensation 06/08/2001
200123003 6330.00-00 Collection Due Process - Levy 06/08/2001
200123002 4282.00-00 Transportation by Air for Other Members of Affiliated Group 06/08/2001
200123001 3121.02-10 Student Employee of School, etc. 06/08/2001
200122051 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 06/01/2001
200122050 9100.01-00 Section 42; Low-Income Housing Credit 06/01/2001
200122049 4945.04-04 Grants to Individuals 06/01/2001
200122048 72.20-04 Substantially Equal Payments 06/01/2001
200122047 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 06/01/2001
200122046 1362.01-03 Late Elections 06/01/2001
200122045 664.03-02 Charitable Remainder Unitrust 06/01/2001
200122045 2055.12-10 Reformations of Nonqualifying Interests 06/01/2001
200122045 2511.03-00 Cessation of Donor's Dominion and Control 06/01/2001
200122045 2522.03-00 Reformations 06/01/2001
200122044 9114.03-19 Ireland 06/01/2001
200122044 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 06/01/2001
200122043 1362.00-00 Election by Small Business Corporation 06/01/2001
200122042 1362.00-00 Election by Small Business Corporation 06/01/2001
200122041 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/01/2001

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