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
200223033 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223032 338.01-02 Time in which Election must be made 06/07/2002
200223032 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223031 338.01-02 Time in which Election must be made 06/07/2002
200223031 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223030 338.01-02 Time in which Election must be made 06/07/2002
200223030 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223029 338.01-02 Time in which Election must be made 06/07/2002
200223029 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223028 338.01-02 Time in which Election must be made 06/07/2002
200223028 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223027 338.01-02 Time in which Election must be made 06/07/2002
200223027 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223026 338.01-02 Time in which Election must be made 06/07/2002
200223026 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223025 338.01-02 Time in which Election must be made 06/07/2002
200223025 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223024 338.01-02 Time in which Election must be made 06/07/2002
200223023 338.01-02 Time in which Election must be made 06/07/2002
200223023 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223022 960.03-00 Taxes Paid by Foreign Corporation and not Previously Deemed Paid by Domestic Corporation 06/07/2002
200223021 6501.07-00 Omission of Income (25% Rule)--Exception to Period of Limitations 06/07/2002
200223021 6501.07-12 Withholding Agents on U.S. Source Income 06/07/2002
200223020 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 06/07/2002
200223019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/07/2002

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