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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Número UILC Asunto Fecha de publicación
200250033 2702.00-00 Special Valuation Rules for Transfers in Trust 12/13/2002
200250032 877.01-00 Principal Purpose--the Avoidance of Tax 12/13/2002
200250031 141.06-01 Defeasance 12/13/2002
200250030 216.01-02 Gross Income Requirement 12/13/2002
200250029 170.12-06 Beneficiaries Limited to Small Class 12/13/2002
200250028 9100.09-00 Section 442; Accounting Periods 12/13/2002
200250027 453.08-01 Election After Revocation 12/13/2002
200250026 41.00-00 Credit for Increasing Research Activities 12/13/2002
200250025 877.01-00 Principal Purpose--the Avoidance of Tax 12/13/2002
200250024 368.01-00 Statutory Merger or Consolidation (Type "A") 12/13/2002
200250023 368.01-01 Using Stock of Corporation Controlling Acquiring Corporation 12/13/2002
200250022 302.00-00 Distributions in Redemption of Stock 12/13/2002
200250021 302.00-00 Distributions in Redemption of Stock 12/13/2002
200250020 302.00-00 Distributions in Redemption of Stock 12/13/2002
200250019 6213.07-01 Mathematical or Clerical Errors 12/13/2002
200250019 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 12/13/2002
200250018 302.00-00 Distributions in Redemption of Stock 12/13/2002
200250017 355.04-00 Business Purpose 12/13/2002
200250016 1362.04-00 Inadvertent Terminations 12/13/2002
200250015 302.00-00 Distributions in Redemption of Stock 12/13/2002
200250014 302.00-00 Distributions in Redemption of Stock 12/13/2002
200250013 707.01-00 Not in Capacity as Partner 12/13/2002
200250013 701.01-00 Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 12/13/2002
200250012 6231.09-00 Pass-Thru Partner 12/13/2002
200250012 7701.00-00 Definitions 12/13/2002

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