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
200203059 1502.75-00 Filing Requirements 01/18/2002
200203058 368.01-00 Statutory Merger or Consolidation (Type "A") 01/18/2002
200203058 367.00-00 Foreign Corporations 01/18/2002
200203057 1362.04-00 Inadvertent Terminations 01/18/2002
200203056 338.01-02 Time in which Election must be made 01/18/2002
200203056 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 01/18/2002
200203055 1362.01-03 Late Elections 01/18/2002
200203054 1362.01-03 Late Elections 01/18/2002
200203053 61.43-01 Lease of Property 01/18/2002
200203053 482.13-00 Allocation of Net Income 01/18/2002
200203053 482.17-00 Allocation of Deductions 01/18/2002
200203053 904.03-02 Active Rents/Royalties 01/18/2002
200203052 704.00-00 Partner's Distributive Share 01/18/2002
200203051 704.00-00 Partner's Distributive Share 01/18/2002
200203050 704.00-00 Partner's Distributive Share 01/18/2002
200203049 704.00-00 Partner's Distributive Share 01/18/2002
200203048 704.00-00 Partner's Distributive Share 01/18/2002
200203047 704.00-00 Partner's Distributive Share 01/18/2002
200203046 704.00-00 Partner's Distributive Share 01/18/2002
200203045 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/18/2002
200203045 2501.01-00 Gift v. Not a Gift 01/18/2002
200203045 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/18/2002
200203045 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 01/18/2002
200203044 704.00-00 Partner's Distributive Share 01/18/2002
200203043 704.00-00 Partner's Distributive Share 01/18/2002