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
200133025 1362.01-03 Late Elections 08/17/2001
200133024 877.01-00 Principal Purpose--the Avoidance of Tax 08/17/2001
200133023 877.01-00 Principal Purpose--the Avoidance of Tax 08/17/2001
200133022 877.08-00 Ruling Submission by Expatriating Long-Term Resident 08/17/2001
200133021 877.08-00 Ruling Submission by Expatriating Long-Term Resident 08/17/2001
200133020 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 08/17/2001
200133020 831.02-00 Alternative Tax Small Companies 08/17/2001
200133019 1362.02-03 Passive Investment Income 08/17/2001
200133018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/17/2001
200133017 9200.00-00 Tax Shelter (Use This Category Only When No Other Category Is Appropriate) 08/17/2001
200133016 355.01-01 Split-Off 08/17/2001
200133016 368.04-00 Assets for Control of Transferee (Type "D") 08/17/2001
200133015 9100.22-00 Other 08/17/2001
200133015 2056.07-01 Effective Election 08/17/2001
200133014 162.36-01 General Rules 08/17/2001
200133013 988.02-02 Debt Instruments 08/17/2001
200133012 9100.09-00 Section 442; Accounting Periods 08/17/2001
200133011 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/17/2001
200133011 368.04-00 Assets for Control of Transferee (Type "D") 08/17/2001
200133010 1502.75-00 Filing Requirements 08/17/2001
200133010 9100.20-00 Section 1502; Election to File Consolidated Return 08/17/2001
200133009 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 08/17/2001
200133008 4251.00-00 Communications Tax (Taxable v. Not Taxable) 08/17/2001
200133006 162.00-00 Trade or Business (Deductible v. Not Deductible) 08/17/2001
200133005 172.07-00 Deferred Statutory or Tort Liability Losses 08/17/2001