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
200225024 9100.00-00 Extension of Time for Making Certain Elections 06/21/2002
200225023 9100.00-00 Extension of Time for Making Certain Elections 06/21/2002
200225022 9100.00-00 Extension of Time for Making Certain Elections 06/21/2002
200225021 9100.00-00 Extension of Time for Making Certain Elections 06/21/2002
200225020 9100.00-00 Extension of Time for Making Certain Elections 06/21/2002
200225019 9100.00-00 Extension of Time for Making Certain Elections 06/21/2002
200225018 9100.00-00 Extension of Time for Making Certain Elections 06/21/2002
200225017 9100.00-00 Extension of Time for Making Certain Elections 06/21/2002
200225015 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/21/2002
200225015 2518.00-00 Disclaimers 06/21/2002
200225014 316.00-00 Dividend v. Not a Dividend 06/21/2002
200225014 382.01-00 General Rule 06/21/2002
200225014 1502.33-00 Earnings and Profits 06/21/2002
200225013 263A.00-00 Capitalization and Inclusion in Inventory Costs of Certain Expenses 06/21/2002
200225012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/21/2002
200225011 877.01-00 Principal Purpose--the Avoidance of Tax 06/21/2002
200225010 141.00-00 Private Activity Bond; Qualified Bond 06/21/2002
200225009 482.11-08 Cost Sharing Agreements 06/21/2002
200225008 49.05-06 Self-Constructed Property Rule 06/21/2002
200225007 49.00-00 At-Risk Rules 06/21/2002
200225006 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 06/21/2002
200225006 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 06/21/2002
200225006 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 06/21/2002
200225005 355.01-00 Spin-Off 06/21/2002
200225005 368.04-00 Assets for Control of Transferee (Type "D") 06/21/2002

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