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
200227001 1502.76-00 Taxable Year of Members of Group 07/05/2002
200226046 408.00-00 Individual Retirement Accounts 06/28/2002
200226046 9100.00-00 Extension of Time for Making Certain Elections 06/28/2002
200226045 507.00-00 Termination of Private Foundation Status 06/28/2002
200226044 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 06/28/2002
200226043 7602.00-00 Examination of Books and Witnesses 06/28/2002
200226042 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/28/2002
200226042 2601.00-00 Tax On Generation Skipping Transfers 06/28/2002
200226041 2652.01-02 Special Election for QTIP 06/28/2002
200226041 9100.00-00 Extension of Time for Making Certain Elections 06/28/2002
200226040 1362.01-03 Late Elections 06/28/2002
200226040 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/28/2002
200226039 453.08-00 Revocation of Elections 06/28/2002
200226038 1362.01-03 Late Elections 06/28/2002
200226037 1388.00-00 Definitions; Special Rules 06/28/2002
200226036 355.01-01 Split-Off 06/28/2002
200226036 368.04-00 Assets for Control of Transferee (Type "D") 06/28/2002
200226035 42.00-00 Low-Income Housing Credit 06/28/2002
200226035 42.13-02 Credit Allocated Not to Exceed Amount Necessary to Assure Project Feasibility 06/28/2002
200226035 42.14-01 Correction of Administrative Errors and Omissions 06/28/2002
200226034 1362.01-03 Late Elections 06/28/2002
200226033 42.00-00 Low-Income Housing Credit 06/28/2002
200226033 42.13-02 Credit Allocated Not to Exceed Amount Necessary to Assure Project Feasibility 06/28/2002
200226033 42.14-01 Correction of Administrative Errors and Omissions 06/28/2002
200226032 1361.01-04 More than One Class of Stock 06/28/2002