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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 200225030 | 164.03-00 | Income Taxes | 06/21/2002 |
| 200225029 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/21/2002 |
| 200225028 | 338.01-02 | Time in which Election must be made | 06/21/2002 |
| 200225028 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 06/21/2002 |
| 200225027 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/21/2002 |
| 200225026 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/21/2002 |
| 200225025 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/21/2002 |
| 200225024 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/21/2002 |
| 200225023 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/21/2002 |
| 200225022 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/21/2002 |
| 200225021 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/21/2002 |
| 200225020 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/21/2002 |
| 200225019 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/21/2002 |
| 200225018 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/21/2002 |
| 200225017 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/21/2002 |
| 200225015 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 06/21/2002 |
| 200225015 | 2518.00-00 | Disclaimers | 06/21/2002 |
| 200225014 | 316.00-00 | Dividend v. Not a Dividend | 06/21/2002 |
| 200225014 | 382.01-00 | General Rule | 06/21/2002 |
| 200225014 | 1502.33-00 | Earnings and Profits | 06/21/2002 |
| 200225013 | 263A.00-00 | Capitalization and Inclusion in Inventory Costs of Certain Expenses | 06/21/2002 |
| 200225012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/21/2002 |
| 200225011 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 06/21/2002 |
| 200225010 | 141.00-00 | Private Activity Bond; Qualified Bond | 06/21/2002 |
| 200225009 | 482.11-08 | Cost Sharing Agreements | 06/21/2002 |
