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
200124019 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 06/15/2001
200124018 51.08.00-00 LIENS: Foreclosure 06/15/2001
200124017 3121.16-01 Employer Contributions 06/15/2001
200124017 6413.01-00 Adjustment of Tax 06/15/2001
200124016 1291.06-02 Deemed Dividend Election by Shareholder of Controlled Foreign Corporation 06/15/2001
200124016 1297.02-00 Stock in Former PFIC 06/15/2001
200124015 860D.01-00 Election 06/15/2001
200124015 9100.00-00 Extension of Time for Making Certain Elections 06/15/2001
200124014 6404.06-00 Abatement of Interest 06/15/2001
200124014 6404.06-02 Interest Attributable to a Deficiency 06/15/2001
200124014 6601.01-00 Interest on Deficiencies 06/15/2001
200124013 1362.01-03 Late Elections 06/15/2001
200124012 2601.00-00 Tax On Generation Skipping Transfers 06/15/2001
200124011 121.03-00 Election 06/15/2001
200124011 677.00-00 Income for Benefit of Grantor 06/15/2001
200124011 6511.11-00 No Return Filed 06/15/2001
200124010 664.03-02 Charitable Remainder Unitrust 06/15/2001
200124009 368.00-00 Definitions Relating to Corporate Reorganizations 06/15/2001
200124008 301.01-02 Foreign Corporation Distributor 06/15/2001
200124007 1502.21-00 Consolidated Net Operating Loss Deduction 06/15/2001
200124007 9100.00-00 Extension of Time for Making Certain Elections 06/15/2001
200124006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/15/2001
200124006 2601.00-00 Tax On Generation Skipping Transfers 06/15/2001
200124005 6330.00-00 Collection Due Process - Levy 06/15/2001
200124004 9100.09-00 Section 442; Accounting Periods 06/15/2001