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
200229035 7701.00-00 Definitions 07/19/2002
200229034 2601.00-00 Tax On Generation Skipping Transfers 07/19/2002
200229033 2642.00-00 Inclusion Ratio 07/19/2002
200229033 9100.00-00 Extension of Time for Making Certain Elections 07/19/2002
200229032 2642.00-00 Inclusion Ratio 07/19/2002
200229032 9100.00-00 Extension of Time for Making Certain Elections 07/19/2002
200229031 9100.00-00 Extension of Time for Making Certain Elections 07/19/2002
200229030 956.03-00 U.S. Property Defined 07/19/2002
200229029 9100.22-00 Other 07/19/2002
200229029 1503.04-04 Dual Resident Corporation 07/19/2002
200229028 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/19/2002
200229028 754.02-00 Timeliness of Election 07/19/2002
200229027 1362.02-03 Passive Investment Income 07/19/2002
200229026 1362.01-03 Late Elections 07/19/2002
200229025 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/19/2002
200229025 368.04-00 Assets for Control of Transferee (Type "D") 07/19/2002
200229024 1362.04-00 Inadvertent Terminations 07/19/2002
200229023 1362.01-03 Late Elections 07/19/2002
200229022 9100.22-00 Other 07/19/2002
200229022 1503.04-04 Dual Resident Corporation 07/19/2002
200229021 168.20-00 Classification of Property 07/19/2002
200229021 446.04-17 Change in Method of Accounting for Depreciation 07/19/2002
200229020 148.00-00 Arbitrage 07/19/2002
200229020 149.03-00 Advance Refundings 07/19/2002
200229019 482.23-00 Rev. Proc. 65-17 07/19/2002