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
200206050 1502.20-00 Loss Disallowance Rule 02/08/2002
200206049 1092.05-02 Mixed Straddle Account 02/08/2002
200206048 1092.05-02 Mixed Straddle Account 02/08/2002
200206047 72.21-00 Annuity Contracts Not Held By Natural Persons 02/08/2002
200206047 817.04-00 Variable Contract Defined 02/08/2002
200206046 1362.01-03 Late Elections 02/08/2002
200206045 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/08/2002
200206045 2601.00-00 Tax On Generation Skipping Transfers 02/08/2002
200206044 1388.00-00 Definitions; Special Rules 02/08/2002
200206043 1362.01-03 Late Elections 02/08/2002
200206042 1362.01-03 Late Elections 02/08/2002
200206041 355.01-01 Split-Off 02/08/2002
200206040 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/08/2002
200206039 1362.01-03 Late Elections 02/08/2002
200206038 168.00-00 Modified Accelerated Cost Recovery System 02/08/2002
200206037 42.10-00 Recapture of Credit 02/08/2002
200206036 338.01-02 Time in which Election must be made 02/08/2002
200206036 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 02/08/2002
200206035 1362.01-03 Late Elections 02/08/2002
200206034 45.01-00 In General 02/08/2002
200206033 1362.01-03 Late Elections 02/08/2002
200206032 1362.01-03 Late Elections 02/08/2002
200206031 1362.02-03 Passive Investment Income 02/08/2002
200206030 1362.02-03 Passive Investment Income 02/08/2002
200206029 877.01-00 Principal Purpose--the Avoidance of Tax 02/08/2002