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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编号 UILC 主题 发布日期
200138020 1362.01-03 Late Elections 09/21/2001
200138019 1362.01-03 Late Elections 09/21/2001
200138018 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 09/21/2001
200138018 2036.02-00 Retention of Right to Designate Who Shall Enjoy Property or Income 09/21/2001
200138017 1361.00-00 Definitions 09/21/2001
200138017 9100.00-00 Extension of Time for Making Certain Elections 09/21/2001
200138016 1362.04-00 Inadvertent Terminations 09/21/2001
200138015 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/21/2001
200138014 831.03-00 Whether Company Qualifies as Insurance Company 09/21/2001
200138013 338.01-02 Time in which Election must be made 09/21/2001
200138013 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 09/21/2001
200138012 861.09-06 Asset Method of Apportionment 09/21/2001
200138011 9100.00-00 Extension of Time for Making Certain Elections 09/21/2001
200138010 831.03-00 Whether Company Qualifies as Insurance Company 09/21/2001
200138010 832.00-00 Insurance Company Taxable Income 09/21/2001
200138009 1362.04-00 Inadvertent Terminations 09/21/2001
200138008 104.02-00 Workmen's Compensation 09/21/2001
200138007 61.40-00 Governmental Benefits and Subsidies 09/21/2001
200138006 468B.00-00 Special Rules For Designated Settlement Funds 09/21/2001
200138005 337.16-00 Loss Disallowance 09/21/2001
200138004 355.01-01 Split-Off 09/21/2001
200138004 368.04-00 Assets for Control of Transferee (Type "D") 09/21/2001
200138001 6342.01-00 Surplus Proceeds 09/21/2001
200138001 6343.00-00 Authority to Release Levy 09/21/2001
200138001 6402.00-00 Authority to Make Credits or Refunds 09/21/2001

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