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
200239016 1362.01-03 Late Elections 09/27/2002
200239015 1362.01-03 Late Elections 09/27/2002
200239014 1362.01-03 Late Elections 09/27/2002
200239013 1362.01-03 Late Elections 09/27/2002
200239012 1033.02-00 Definition of Involuntary Conversion Events 09/27/2002
200239012 1033.03-00 Property Similar or Related in Service or Use 09/27/2002
200239011 1362.01-03 Late Elections 09/27/2002
200239010 468A.04-02 Revised Schedules 09/27/2002
200239009 1033.02-00 Definition of Involuntary Conversion Events 09/27/2002
200239009 1033.03-00 Property Similar or Related in Service or Use 09/27/2002
200239008 1362.02-03 Passive Investment Income 09/27/2002
200239007 1362.01-02 Election After Termination 09/27/2002
200239006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/27/2002
200239006 368.04-00 Assets for Control of Transferee (Type "D") 09/27/2002
200239005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/27/2002
200239005 368.04-00 Assets for Control of Transferee (Type "D") 09/27/2002
200239004 1362.01-03 Late Elections 09/27/2002
200239003 1362.01-03 Late Elections 09/27/2002
200239002 49.05-06 Self-Constructed Property Rule 09/27/2002
200239001 311.00-00 Taxability of Corporation on Distribution 09/27/2002
200238054 4945.00-00 Excise Taxes on Taxable Expenditures 09/20/2002
200238053 4941.04-00 Definition of Self-Dealing 09/20/2002
200238052 414.09-00 Certain Employee Contributions 09/20/2002
200238051 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 09/20/2002
200238050 507.00-00 Termination of Private Foundation Status 09/20/2002

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