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
200218015 2632.01-00 Time and Manner of Allocation 05/03/2002
200218015 9100.00-00 Extension of Time for Making Certain Elections 05/03/2002
200218014 9226.00-00 Leasing ISP - Lease Stripping Transactions 05/03/2002
200218013 9100.09-00 Section 442; Accounting Periods 05/03/2002
200218012 2632.01-00 Time and Manner of Allocation 05/03/2002
200218012 9100.00-00 Extension of Time for Making Certain Elections 05/03/2002
200218011 2632.01-00 Time and Manner of Allocation 05/03/2002
200218011 9100.00-00 Extension of Time for Making Certain Elections 05/03/2002
200218010 2632.01-00 Time and Manner of Allocation 05/03/2002
200218010 9100.00-00 Extension of Time for Making Certain Elections 05/03/2002
200218009 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 05/03/2002
200218009 6673.04-00 Assessment and Collection 05/03/2002
200218008 664.03-00 Definitions 05/03/2002
200218007 1362.04-00 Inadvertent Terminations 05/03/2002
200218007 1361.05-00 Qualified Subchapter S Subsidiary 05/03/2002
200218006 1362.01-03 Late Elections 05/03/2002
200218005 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 05/03/2002
200218004 302.01-04 Meaningful Reduction of Interest 05/03/2002
200218004 1059.01-01 Reduction in Basis Rule 05/03/2002
200218003 2013.00-00 Credit for tax on Prior transfers 05/03/2002
200218003 2056.07-00 Qualified Terminable Interest Property 05/03/2002
200218002 877.01-00 Principal Purpose--the Avoidance of Tax 05/03/2002
200218001 2632.00-00 Special Rules for Allocation of GST Exemption 05/03/2002
200218001 2652.01-01 Gift Splitting by Married Couples 05/03/2002
200218001 9100.00-00 Extension of Time for Making Certain Elections 05/03/2002

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