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
200221032 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/24/2002
200221032 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 05/24/2002
200221032 1223.00-00 Holding Period of Capital Assets 05/24/2002
200221032 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/24/2002
200221032 2601.00-00 Tax On Generation Skipping Transfers 05/24/2002
200221031 1362.01-03 Late Elections 05/24/2002
200221030 1362.01-03 Late Elections 05/24/2002
200221029 1362.01-03 Late Elections 05/24/2002
200221028 1362.01-03 Late Elections 05/24/2002
200221027 1362.02-03 Passive Investment Income 05/24/2002
200221026 1362.01-03 Late Elections 05/24/2002
200221025 1362.01-03 Late Elections 05/24/2002
200221024 1362.00-00 Election by Small Business Corporation 05/24/2002
200221023 1362.01-03 Late Elections 05/24/2002
200221022 7701.00-00 Definitions 05/24/2002
200221022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/24/2002
200221021 1041.01-00 Transfers Incident to Divorce 05/24/2002
200221021 2516.00-00 Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) 05/24/2002
200221020 775.00-00 Electing Large Partnership Defined 05/24/2002
200221019 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 05/24/2002
200221018 1503.04-00 Dual Consolidated Loss 05/24/2002
200221017 985.00-00 Functional Currency 05/24/2002
200221016 168.20-00 Classification of Property 05/24/2002
200221015 4161.00-00 Sporting Goods Taxes 05/24/2002
200221014 1362.04-00 Inadvertent Terminations 05/24/2002