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
200213027 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/29/2002
200213027 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/29/2002
200213027 514.00-00 Unrelated Debt-Financed Income 03/29/2002
200213026 451.23-00 Special Rules for Crop Insurance Proceeds 03/29/2002
200213026 1301.00-00 Averaging of Farm Income 03/29/2002
200213025 338.01-02 Time in which Election must be made 03/29/2002
200213025 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/29/2002
200213024 9100.22-00 Other 03/29/2002
200213024 1503.04-04 Dual Resident Corporation 03/29/2002
200213023 9100.22-00 Other 03/29/2002
200213023 1503.04-04 Dual Resident Corporation 03/29/2002
200213022 9100.22-00 Other 03/29/2002
200213022 1503.04-04 Dual Resident Corporation 03/29/2002
200213021 170.00-00 Charitable, Etc. Contributions and Gifts 03/29/2002
200213021 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 03/29/2002
200213020 331.01-01 Valuation 03/29/2002
200213019 368.01-00 Statutory Merger or Consolidation (Type "A") 03/29/2002
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