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
200213018 1504.02-01 Foreign Subsidiary Formed to Comply With Foreign Law May Be An Includible Corporation 03/29/2002
200213017 561.02-00 Date of Payment 03/29/2002
200213017 562.03-00 Preferential Dividends 03/29/2002
200213017 857.01-00 Requirements to be Taxed as a REIT 03/29/2002
200213017 311.00-00 Taxability of Corporation on Distribution 03/29/2002
200213016 355.01-00 Spin-Off 03/29/2002
200213016 368.04-00 Assets for Control of Transferee (Type "D") 03/29/2002
200213015 468B.00-00 Special Rules For Designated Settlement Funds 03/29/2002
200213014 61.00-00 Gross Income v. Not Gross Income 03/29/2002
200213014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/29/2002
200213014 1015.03-00 Transfer in Trust After December 31, 1920 03/29/2002
200213014 1223.01-00 Decedent and Estate 03/29/2002
200213014 2033.09-00 Life Estate 03/29/2002
200213014 2036.11-00 Transfer v. Not a Transfer 03/29/2002
200213014 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/29/2002
200213014 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/29/2002
200213014 2601.00-00 Tax On Generation Skipping Transfers 03/29/2002
200213014 2642.00-00 Inclusion Ratio 03/29/2002
200213013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/29/2002
200213013 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 03/29/2002
200213013 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/29/2002
200213013 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/29/2002
200213013 2601.00-00 Tax On Generation Skipping Transfers 03/29/2002
200213012 6402.00-00 Authority to Make Credits or Refunds 03/29/2002
200213011 61.00-00 Gross Income v. Not Gross Income 03/29/2002