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
200211023 1362.01-03 Late Elections 03/15/2002
200211022 141.01-01 Business Use Test 03/15/2002
200211022 141.01-00 Private Business Tests 03/15/2002
200211021 2056A.04-00 Effective Election 03/15/2002
200211020 338.01-02 Time in which Election must be made 03/15/2002
200211020 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/15/2002
200211019 355.09-00 Distributions Within a Consolidated Group 03/15/2002
200211018 163.05-00 Personal Interest in General 03/15/2002
200211017 721.00-00 Nonrecognition of Gain or Loss on Contributions 03/15/2002
200211016 1031.05-00 Deferred Exchanges 03/15/2002
200211015 877.00-00 Expatriation to Avoid Tax 03/15/2002
200211014 1362.01-03 Late Elections 03/15/2002
200211013 1362.01-03 Late Elections 03/15/2002
200211012 1362.01-03 Late Elections 03/15/2002
200211011 1362.01-03 Late Elections 03/15/2002
200211010 1362.01-03 Late Elections 03/15/2002
200211009 1362.01-03 Late Elections 03/15/2002
200211008 2601.00-00 Tax On Generation Skipping Transfers 03/15/2002
200211006 6402.04-00 Requirement That a Claim Be Filed 03/15/2002
200211005 3121.02-00 Employment 03/15/2002
200211004 152.08-00 Support Test for Children of Divorced Parents 03/15/2002
200211003 141.00-00 Private Activity Bond; Qualified Bond 03/15/2002
200211002 1362.01-03 Late Elections 03/15/2002
200211001 1362.02-03 Passive Investment Income 03/15/2002
200210063 9999.98-00 Not Able to Identify Under Present List 03/08/2002