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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Buscar ayuda
Número UILC Asunto Fecha de publicación
200218033 1362.02-03 Passive Investment Income 05/03/2002
200218033 1375.00-00 Tax Imposed On Certain Passive Investment Income 05/03/2002
200218032 877.01-00 Principal Purpose--the Avoidance of Tax 05/03/2002
200218031 1361.03-02 Qualified Subchapter S Trusts 05/03/2002
200218031 9100.00-00 Extension of Time for Making Certain Elections 05/03/2002
200218030 1362.01-03 Late Elections 05/03/2002
200218029 2055.12-06 Unitrust Lead Interest 05/03/2002
200218028 877.01-00 Principal Purpose--the Avoidance of Tax 05/03/2002
200218027 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/03/2002
200218026 1362.01-03 Late Elections 05/03/2002
200218025 1362.01-03 Late Elections 05/03/2002
200218025 9100.00-00 Extension of Time for Making Certain Elections 05/03/2002
200218024 877.01-00 Principal Purpose--the Avoidance of Tax 05/03/2002
200218023 2601.00-00 Tax On Generation Skipping Transfers 05/03/2002
200218022 9214.00-00 Leasing Shelter 05/03/2002
200218022 351.00-00 Transfer to Corporation Controlled by Transferor 05/03/2002
200218022 162.00-00 Trade or Business (Deductible v. Not Deductible) 05/03/2002
200218021 355.01-00 Spin-Off 05/03/2002
200218021 368.04-00 Assets for Control of Transferee (Type "D") 05/03/2002
200218020 338.01-02 Time in which Election must be made 05/03/2002
200218020 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/03/2002
200218019 468A.00-00 Special Rules for Decommissioning Cost 05/03/2002
200218018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/03/2002
200218017 1362.01-02 Election After Termination 05/03/2002
200218016 9100.09-00 Section 442; Accounting Periods 05/03/2002

Official Adobe Website