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
200221013 1362.01-03 Late Elections 05/24/2002
200221012 1362.01-03 Late Elections 05/24/2002
200221011 642.03-03 Paid or Permanently Set Aside 05/24/2002
200221011 691.00-00 Recipients of Income in Respect of Decedents 05/24/2002
200221010 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 05/24/2002
200221009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/24/2002
200221009 355.04-00 Business Purpose 05/24/2002
200221008 1221.12-02 Business Hedges 05/24/2002
200221008 446.25-00 Mark to Market (Section 475) 05/24/2002
200221008 165.11-00 Other 05/24/2002
200221007 1362.00-00 Election by Small Business Corporation 05/24/2002
200221006 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 05/24/2002
200221006 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 05/24/2002
200221005 1362.00-00 Election by Small Business Corporation 05/24/2002
200221004 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 05/24/2002
200221004 6501.08-14 Successive Waivers 05/24/2002
200221004 6503.11-01 Designated Summons 05/24/2002
200221004 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 05/24/2002
200221004 6511.03-03 Foreign Tax Credit 05/24/2002
200221003 1362.00-00 Election by Small Business Corporation 05/24/2002
200221002 9111.19-00 Collateral Estoppel 05/24/2002
200221002 9111.14-00 Res Judicata 05/24/2002
200221002 9111.19-02 Related Civil Action 05/24/2002
200220030 507.04-00 Termination Under Section 507(b)(1)(B) 05/17/2002
200220029 9100.00-00 Extension of Time for Making Certain Elections 05/17/2002