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
200132004 2053.00-00 Expenses, Indebtedness, and Taxes (Deductible v. Not Deductible) 08/10/2001
200132003 6038A.00-00 Information with Respect to Certain Foreign Corporations 08/10/2001
200132003 6038A.05-02 Failure to Authorize 08/10/2001
200132002 62.02-03 Non-Reimbursements Arrangements 08/17/2005
200132001 1502.77-00 Common Parent Agent for Subsidiaries 08/10/2001
200131035 72.20-04 Substantially Equal Payments 08/03/2001
200131034 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 08/03/2001
200131033 401.06-02 Employee Dies Before Entire Interest Distributed 08/03/2001
200131033 401.06-00 Required Distributions 08/03/2001
200131032 401.06-00 Required Distributions 08/03/2001
200131032 401.06-02 Employee Dies Before Entire Interest Distributed 08/03/2001
200131031 4945.04-04 Grants to Individuals 08/03/2001
200131030 4945.04-04 Grants to Individuals 08/03/2001
200131029 9999.98-00 Not Able to Identify Under Present List 08/03/2001
200131028 1223.00-00 Holding Period of Capital Assets 08/03/2001
200131027 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 08/03/2001
200131026 338.01-02 Time in which Election must be made 08/03/2001
200131026 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/03/2001
200131025 877.08-00 Ruling Submission by Expatriating Long-Term Resident 08/03/2001
200131024 368.04-00 Assets for Control of Transferee (Type "D") 08/03/2001
200131024 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/03/2001
200131023 1362.01-03 Late Elections 08/03/2001
200131022 1362.04-00 Inadvertent Terminations 08/03/2001
200131021 1362.01-03 Late Elections 08/03/2001
200131019 1362.04-00 Inadvertent Terminations 08/03/2001

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