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
200123054 338.01-02 Time in which Election must be made 06/08/2001
200123054 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 06/08/2001
200123053 302.00-00 Distributions in Redemption of Stock 06/08/2001
200123052 1362.04-00 Inadvertent Terminations 06/08/2001
200123051 1362.01-03 Late Elections 06/08/2001
200123050 1362.01-03 Late Elections 06/08/2001
200123049 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/08/2001
200123048 1502.21-00 Consolidated Net Operating Loss Deduction 06/08/2001
200123048 9100.00-00 Extension of Time for Making Certain Elections 06/08/2001
200123047 61.15-01 Accrued 06/08/2001
200123046 468A.00-00 Special Rules for Decommissioning Cost 06/08/2001
200123046 1012.06-00 Liabilities Assumed as Purchase Price 06/08/2001
200123046 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 06/08/2001
200123045 2041.03-00 General Power v. Not a General Power 06/08/2001
200123045 2601.00-00 Tax On Generation Skipping Transfers 06/08/2001
200123045 2652.00-00 Other Definitions 06/08/2001
200123044 1362.01-03 Late Elections 06/08/2001
200123043 1502.75-00 Filing Requirements 06/08/2001
200123043 9100.20-00 Section 1502; Election to File Consolidated Return 06/08/2001
200123042 468A.00-00 Special Rules for Decommissioning Cost 06/08/2001
200123042 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 06/08/2001
200123042 1012.06-00 Liabilities Assumed as Purchase Price 06/08/2001
200123042 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 06/08/2001
200123041 468A.04-02 Revised Schedules 06/08/2001
200123040 468A.04-02 Revised Schedules 06/08/2001

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