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
200208017 368.02-00 Stock for Stock (Type "B") 02/22/2002
200208017 368.05-00 Recapitalization (Type "E") 02/22/2002
200208017 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 02/22/2002
200208017 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 02/22/2002
200208017 408.00-00 Individual Retirement Accounts 02/22/2002
200208016 108.03-02 S Corporations 02/22/2002
200208016 9100.00-00 Extension of Time for Making Certain Elections 02/22/2002
200208015 877.01-00 Principal Purpose--the Avoidance of Tax 02/22/2002
200208014 146.07-00 Carryforward of Allocation 02/22/2002
200208014 9100.00-00 Extension of Time for Making Certain Elections 02/22/2002
200208013 9100.00-00 Extension of Time for Making Certain Elections 02/22/2002
200208012 1361.05-00 Qualified Subchapter S Subsidiary 02/22/2002
200208012 9100.00-00 Extension of Time for Making Certain Elections 02/22/2002
200208011 9100.00-00 Extension of Time for Making Certain Elections 02/22/2002
200208010 9100.00-00 Extension of Time for Making Certain Elections 02/22/2002
200208009 1362.01-03 Late Elections 02/22/2002
200208008 1362.01-03 Late Elections 02/22/2002
200208007 1362.02-03 Passive Investment Income 02/22/2002
200208006 9100.00-00 Extension of Time for Making Certain Elections 02/22/2002
200208006 1361.05-00 Qualified Subchapter S Subsidiary 02/22/2002
200208005 1362.01-03 Late Elections 02/22/2002
200208004 468A.00-00 Special Rules for Decommissioning Cost 02/22/2002
200208004 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 02/22/2002
200208004 1012.06-00 Liabilities Assumed as Purchase Price 02/22/2002
200208004 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 02/22/2002