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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Номер UILC Тема Дата публикации
200320024 115.00-00 Income of States, Municipalities, etc. 05/16/2003
200320023 856.04-00 Rents From Real Property 05/16/2003
200320022 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 05/16/2003
200320021 877.01-00 Principal Purpose--the Avoidance of Tax 05/16/2003
200320020 7702.02-00 Cash Value Accumulation Test 05/16/2003
200320020 7702.03-00 Guideline Premium Requirements 05/16/2003
200320020 7702.20-00 Correction of Errors 05/16/2003
200320019 118.01-02 Nonshareholder Contributions 05/16/2003
200320019 118.02-00 Contributions in Aid of Construction 05/16/2003
200320018 856.00-00 Definition of Real Estate Investment Trust 05/16/2003
200320017 1362.01-03 Late Elections 05/16/2003
200320016 2632.01-00 Time and Manner of Allocation 05/16/2003
200320016 9100.00-00 Extension of Time for Making Certain Elections 05/16/2003
200320015 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/16/2003
200320015 2601.03-01 Irrevocable Trusts 05/16/2003
200320015 2033.00-00 Property in Which Decedent Had an Interest 05/16/2003
200320014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/16/2003
200320013 368.06-00 Change in Identity, etc. (Type "F") 05/16/2003
200320013 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 05/16/2003
200320012 9100.22-00 Other 05/16/2003
200320012 1503.04-04 Dual Resident Corporation 05/16/2003
200320012 9100.18-00 Section 927; FSC Election 05/16/2003
200320011 2601.00-00 Tax On Generation Skipping Transfers 05/16/2003
200320010 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 05/16/2003
200320010 2632.01-00 Time and Manner of Allocation 05/16/2003