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
200215054 507.00-00 Termination of Private Foundation Status 04/12/2002
200215053 3121.04-00 Employees 04/12/2002
200215052 9999.98-00 Not Able to Identify Under Present List 04/12/2002
200215051 6103.05-00 Disclosure to Persons Having Material Interest 04/12/2002
200215050 9999.98-00 Not Able to Identify Under Present List 04/12/2002
200215049 305.01-00 Stock Dividends 04/12/2002
200215049 355.01-00 Spin-Off 04/12/2002
200215048 509.02-02 Supporting Organizations 04/12/2002
200215048 3121.02-10 Student Employee of School, etc. 04/12/2002
200215047 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 04/12/2002
200215046 1362.01-03 Late Elections 04/12/2002
200215045 1362.02-03 Passive Investment Income 04/12/2002
200215044 877.01-00 Principal Purpose--the Avoidance of Tax 04/12/2002
200215043 1362.04-00 Inadvertent Terminations 04/12/2002
200215042 664.03-03 Unitrust With Income Exception 04/12/2002
200215041 1362.01-03 Late Elections 04/12/2002
200215040 1362.01-03 Late Elections 04/12/2002
200215039 1362.02-00 Termination of Election 04/12/2002
200215038 1362.01-03 Late Elections 04/12/2002
200215037 1221.00-00 Capital Asset v. Not a Capital Asset 04/12/2002
200215037 1222.00-00 Other Terms Relating to Capital Gains and Losses 04/12/2002
200215037 1231.00-00 Property Used in the Trade or Business and Involuntary Conversions (Capital Gain v. Ordinary Income Treatment) 04/12/2002
200215036 316.05-01 Bargain Purchase 04/12/2002
200215035 1362.00-00 Election by Small Business Corporation 04/12/2002
200215034 355.01-01 Split-Off 04/12/2002