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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200238045 269.07-00 Consolidated Returns 09/20/2002
200238044 6038A.02-01 Related Party 09/20/2002
200238043 50.36.00-00 LEVY: Wrongful 09/20/2002
200238042 6502.00-00 Collection After Assessment (Timely v. Not Timely) 09/20/2002
200238041 170.14-00 Qualified Conservation Contribution 09/20/2002
200238041 170.12-07 Expectation of Benefit 09/20/2002
200238041 164.03-00 Income Taxes 09/20/2002
200238041 162.05-15 Taxes 09/20/2002
200238041 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/20/2002
200238040 302.00-00 Distributions in Redemption of Stock 09/20/2002
200238039 2511.11-00 Gift of Remainder 09/20/2002
200238038 9100.09-00 Section 442; Accounting Periods 09/20/2002
200238037 338.01-02 Time in which Election must be made 09/20/2002
200238037 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 09/20/2002
200238036 1362.01-03 Late Elections 09/20/2002
200238035 2642.00-00 Inclusion Ratio 09/20/2002
200238035 9100.00-00 Extension of Time for Making Certain Elections 09/20/2002
200238034 2601.00-00 Tax On Generation Skipping Transfers 09/20/2002
200238034 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/20/2002
200238033 338.01-02 Time in which Election must be made 09/20/2002
200238033 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 09/20/2002
200238032 301.11-00 Distribution in Anticipation of Sale 09/20/2002
200238031 9114.03-19 Ireland 09/20/2002
200238030 164.00-00 Taxes 09/20/2002
200238029 9100.22-00 Other 09/20/2002