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
200219029 2601.00-00 Tax On Generation Skipping Transfers 05/10/2002
200219028 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/10/2002
200219028 2601.00-00 Tax On Generation Skipping Transfers 05/10/2002
200219027 9100.22-00 Other 05/10/2002
200219027 1503.04-04 Dual Resident Corporation 05/10/2002
200219026 1235.00-00 Sale or Exchange of Patents (Capital Transaction v. Not a Capital Transaction) 05/10/2002
200219025 355.01-00 Spin-Off 05/10/2002
200219025 368.04-00 Assets for Control of Transferee (Type "D") 05/10/2002
200219024 9100.00-00 Extension of Time for Making Certain Elections 05/10/2002
200219023 1362.00-00 Election by Small Business Corporation 05/10/2002
200219022 7702.00-00 Life Insurance Contract Defined 05/10/2002
200219021 1235.00-00 Sale or Exchange of Patents (Capital Transaction v. Not a Capital Transaction) 05/10/2002
200219020 1235.00-00 Sale or Exchange of Patents (Capital Transaction v. Not a Capital Transaction) 05/10/2002
200219019 1235.00-00 Sale or Exchange of Patents (Capital Transaction v. Not a Capital Transaction) 05/10/2002
200219018 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 05/10/2002
200219018 6012.04-00 Receivers 05/10/2002
200219017 1235.00-00 Sale or Exchange of Patents (Capital Transaction v. Not a Capital Transaction) 05/10/2002
200219016 83.11-00 Nonqualified Stock Options 05/10/2002
200219015 162.36-02 Covered Employees 05/10/2002
200219014 468A.00-00 Special Rules for Decommissioning Cost 05/10/2002
200219014 1012.06-00 Liabilities Assumed as Purchase Price 05/10/2002
200219014 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 05/10/2002
200219014 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 05/10/2002
200219013 1362.03-00 S Termination Year 05/10/2002
200219012 664.00-00 Charitable Remainder Trusts 05/10/2002

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