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.

  1. Enter a term in the Find box.
  2. Click the Search button.
도움말 찾기
숫자 UILC 주제 출시일
200204035 302.00-00 Distributions in Redemption of Stock 01/25/2002
200204034 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/25/2002
200204034 368.04-00 Assets for Control of Transferee (Type "D") 01/25/2002
200204034 368.06-00 Change in Identity, etc. (Type "F") 01/25/2002
200204033 338.01-02 Time in which Election must be made 01/25/2002
200204033 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 01/25/2002
200204032 103.02-01 Political Subdivisions 01/25/2002
200204031 9100.00-00 Extension of Time for Making Certain Elections 01/25/2002
200204031 7701.00-00 Definitions 01/25/2002
200204030 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/25/2002
200204029 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 01/25/2002
200204029 9100.00-00 Extension of Time for Making Certain Elections 01/25/2002
200204028 9100.00-00 Extension of Time for Making Certain Elections 01/25/2002
200204027 1362.04-00 Inadvertent Terminations 01/25/2002
200204026 41.01-00 Alternative Incremental Credit 01/25/2002
200204025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/25/2002
200204024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/25/2002
200204023 704.00-00 Partner's Distributive Share 01/25/2002
200204022 2518.00-00 Disclaimers 01/25/2002
200204022 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 01/25/2002
200204022 2056.08-00 Special Rule for Charitable Remainder Trusts 01/25/2002
200204021 104.01-00 Health and Accident Insurance 01/25/2002
200204020 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 01/25/2002
200204020 9100.00-00 Extension of Time for Making Certain Elections 01/25/2002
200204019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/25/2002

Official Adobe Website