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
200210020 9100.00-00 Extension of Time for Making Certain Elections 03/08/2002
200210019 61.00-00 Gross Income v. Not Gross Income 03/08/2002
200210019 61.03-00 Loan or Mortgage v. Sale 03/08/2002
200210019 61.43-00 Form v. Substance 03/08/2002
200210019 451.01-00 Annual Theory 03/08/2002
200210018 61.00-00 Gross Income v. Not Gross Income 03/08/2002
200210018 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/08/2002
200210018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/08/2002
200210018 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/08/2002
200210018 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/08/2002
200210017 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/08/2002
200210016 3231.01-00 Employers v. Not Employers 03/08/2002
200210015 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 03/08/2002
200210014 3121.01-15 Tax-Exempt Trusts and Certain Annuity Plans 03/08/2002
200210013 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/08/2002
200210012 1502.77-00 Common Parent Agent for Subsidiaries 03/08/2002
200210012 6402.03-00 Access to Refund 03/08/2002
200210011 162.21-01 Fines and Penalties 03/08/2002
200210010 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 03/08/2002
200210009 2036.23-00 Amount Included 03/08/2002
200210009 2039.02-00 Amount to Be Included 03/08/2002
200210008 41.01-00 Alternative Incremental Credit 03/08/2002
200210007 7121.00-00 Closing Agreements 03/08/2002
200210006 148.00-00 Arbitrage 03/08/2002
200210006 148.05-00 Temporary Period Exception 03/08/2002