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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
200211037 3121.10-01 In General 03/15/2002
200211036 2702.02-02 Personal Residence in Trust 03/15/2002
200211035 368.05-00 Recapitalization (Type "E") 03/15/2002
200211035 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 03/15/2002
200211034 2601.03-01 Irrevocable Trusts 03/15/2002
200211033 877.01-00 Principal Purpose--the Avoidance of Tax 03/15/2002
200211032 368.04-00 Assets for Control of Transferee (Type "D") 03/15/2002
200211032 355.01-01 Split-Off 03/15/2002
200211032 355.04-00 Business Purpose 03/15/2002
200211032 356.00-00 Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) 03/15/2002
200211032 1361.00-00 Definitions 03/15/2002
200211031 338.01-02 Time in which Election must be made 03/15/2002
200211031 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/15/2002
200211030 351.00-00 Transfer to Corporation Controlled by Transferor 03/15/2002
200211030 351.02-00 Series of Transactions 03/15/2002
200211029 338.01-02 Time in which Election must be made 03/15/2002
200211029 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/15/2002
200211028 9100.00-00 Extension of Time for Making Certain Elections 03/15/2002
200211028 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 03/15/2002
200211027 338.01-02 Time in which Election must be made 03/15/2002
200211027 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/15/2002
200211026 146.07-00 Carryforward of Allocation 03/15/2002
200211026 9100.00-00 Extension of Time for Making Certain Elections 03/15/2002
200211025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/15/2002
200211024 9100.00-00 Extension of Time for Making Certain Elections 03/15/2002