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
200215033 1362.01-03 Late Elections 04/12/2002
200215032 72.15-00 Distribution Of Deductible Employee Contributions 04/12/2002
200215032 170.00-00 Charitable, Etc. Contributions and Gifts 04/12/2002
200215032 402.08-01 Rollover Lump Sums 04/12/2002
200215032 402.09-00 Tax on Lump Sum Distributions 04/12/2002
200215032 664.01-00 Character of Distribution 04/12/2002
200215032 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/12/2002
200215032 2522.02-03 Charitable Remainder Trusts 04/12/2002
200215031 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/12/2002
200215031 368.04-00 Assets for Control of Transferee (Type "D") 04/12/2002
200215030 7701.00-00 Definitions 04/12/2002
200215030 9100.00-00 Extension of Time for Making Certain Elections 04/12/2002
200215029 9100.00-00 Extension of Time for Making Certain Elections 04/12/2002
200215028 7701.00-00 Definitions 04/12/2002
200215028 9100.00-00 Extension of Time for Making Certain Elections 04/12/2002
200215027 355.01-01 Split-Off 04/12/2002
200215026 9100.00-00 Extension of Time for Making Certain Elections 04/12/2002
200215026 2652.01-02 Special Election for QTIP 04/12/2002
200215025 9100.00-00 Extension of Time for Making Certain Elections 04/12/2002
200215024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/12/2002
200215023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/12/2002
200215022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/12/2002
200215021 1362.01-03 Late Elections 04/12/2002
200215020 170.11-00 Ordinary Income and Capital Gain Property 04/12/2002
200215019 933.00-00 Income From Sources Within Puerto Rico 04/12/2002