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
200211030 351.00-00 Transfer to Corporation Controlled by Transferor 03/15/2002
200211030 351.02-00 Series of Transactions 03/15/2002
200211029 338.01-02 Time in which Election must be made 03/15/2002
200211029 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/15/2002
200211028 9100.00-00 Extension of Time for Making Certain Elections 03/15/2002
200211028 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 03/15/2002
200211027 338.01-02 Time in which Election must be made 03/15/2002
200211027 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/15/2002
200211026 146.07-00 Carryforward of Allocation 03/15/2002
200211026 9100.00-00 Extension of Time for Making Certain Elections 03/15/2002
200211025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/15/2002
200211024 9100.00-00 Extension of Time for Making Certain Elections 03/15/2002
200211023 1362.01-03 Late Elections 03/15/2002
200211022 141.01-01 Business Use Test 03/15/2002
200211022 141.01-00 Private Business Tests 03/15/2002
200211021 2056A.04-00 Effective Election 03/15/2002
200211020 338.01-02 Time in which Election must be made 03/15/2002
200211020 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/15/2002
200211019 355.09-00 Distributions Within a Consolidated Group 03/15/2002
200211018 163.05-00 Personal Interest in General 03/15/2002
200211017 721.00-00 Nonrecognition of Gain or Loss on Contributions 03/15/2002
200211016 1031.05-00 Deferred Exchanges 03/15/2002
200211015 877.00-00 Expatriation to Avoid Tax 03/15/2002
200211014 1362.01-03 Late Elections 03/15/2002
200211013 1362.01-03 Late Elections 03/15/2002

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