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
200131033 401.06-02 Employee Dies Before Entire Interest Distributed 08/03/2001
200131032 401.06-00 Required Distributions 08/03/2001
200131032 401.06-02 Employee Dies Before Entire Interest Distributed 08/03/2001
200131031 4945.04-04 Grants to Individuals 08/03/2001
200131030 4945.04-04 Grants to Individuals 08/03/2001
200131029 9999.98-00 Not Able to Identify Under Present List 08/03/2001
200131028 1223.00-00 Holding Period of Capital Assets 08/03/2001
200131027 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 08/03/2001
200131026 338.01-02 Time in which Election must be made 08/03/2001
200131026 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/03/2001
200131025 877.08-00 Ruling Submission by Expatriating Long-Term Resident 08/03/2001
200131024 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/03/2001
200131024 368.04-00 Assets for Control of Transferee (Type "D") 08/03/2001
200131023 1362.01-03 Late Elections 08/03/2001
200131022 1362.04-00 Inadvertent Terminations 08/03/2001
200131021 1362.01-03 Late Elections 08/03/2001
200131019 1362.04-00 Inadvertent Terminations 08/03/2001
200131018 7702.00-00 Life Insurance Contract Defined 08/03/2001
200131018 7702.20-00 Correction of Errors 08/03/2001
200131017 338.01-02 Time in which Election must be made 08/03/2001
200131017 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/03/2001
200131016 7701.00-00 Definitions 08/03/2001
200131016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/03/2001
200131015 163.00-00 Interest 08/03/2001
200131015 263.21-00 Interest and Carrying Costs - Straddles 08/03/2001

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