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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숫자 UILC 주제 출시일
200232032 1362.01-03 Late Elections 08/09/2002
200232031 216.01-00 Status As Cooperative Housing Corporation 08/09/2002
200232031 216.02-00 Status As Tenant-Stockholder 08/09/2002
200232030 9100.00-00 Extension of Time for Making Certain Elections 08/09/2002
200232030 2056.07-01 Effective Election 08/09/2002
200232030 2652.01-02 Special Election for QTIP 08/09/2002
200232029 216.01-00 Status As Cooperative Housing Corporation 08/09/2002
200232029 216.02-00 Status As Tenant-Stockholder 08/09/2002
200232028 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 08/09/2002
200232028 1502.13-01 Stock of Members 08/09/2002
200232027 2652.01-02 Special Election for QTIP 08/09/2002
200232027 2652.03-00 Interest Defined 08/09/2002
200232027 9100.22-00 Other 08/09/2002
200232026 9100.22-00 Other 08/09/2002
200232026 1503.04-04 Dual Resident Corporation 08/09/2002
200232025 882.07-02 Liability/Asset Ratio 08/09/2002
200232024 338.01-02 Time in which Election must be made 08/09/2002
200232024 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 08/09/2002
200232023 338.01-02 Time in which Election must be made 08/09/2002
200232023 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 08/09/2002
200232022 468A.04-02 Revised Schedules 08/09/2002
200232022 468A.03-04 Formulas or Other Methods 08/09/2002
200232021 468A.04-02 Revised Schedules 08/09/2002
200232021 468A.03-04 Formulas or Other Methods 08/09/2002
200232020 42.10-00 Recapture of Credit 08/09/2002

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