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
200128057 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/13/2001
200128056 408.00-00 Individual Retirement Accounts 07/13/2001
200128056 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 07/13/2001
200128055 6103.14-00 Disclosure for Certain Tax Administration Services 07/13/2001
200128055 7213.00-00 Unauthorized Disclosure of Information (See Also 7216 for Sanction Against Return Preparer) 07/13/2001
200128055 7213A.00-00 Unauthorized Inspection of Returns or Return Information 07/13/2001
200128055 7431.00-00 Civil Damages for Unauthorized Disclosure of Returns Information 07/13/2001
200128054 17.16.00-00 COMPROMISE AND SETTLEMENT: Delegations of authority 07/13/2001
200128054 9999.98-00 Not Able to Identify Under Present List 07/13/2001
200128053 701.01-00 Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 07/13/2001
200128052 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/13/2001
200128051 368.04-00 Assets for Control of Transferee (Type "D") 07/13/2001
200128050 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2001
200128049 9100.09-00 Section 442; Accounting Periods 07/13/2001
200128048 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2001
200128047 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2001
200128046 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2001
200128045 1362.01-03 Late Elections 07/13/2001
200128044 1362.00-00 Election by Small Business Corporation 07/13/2001
200128043 1502.20-00 Loss Disallowance Rule 07/13/2001
200128043 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 07/13/2001
200128042 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2001
200128041 877.08-00 Ruling Submission by Expatriating Long-Term Resident 07/13/2001
200128040 367.10-01 Subsidiary 07/13/2001
200128040 701.01-00 Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 07/13/2001

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