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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Номер UILC Тема Дата публикации
200447033 664.03-02 Charitable Remainder Unitrust 11/19/2004
200447032 2601.00-00 Tax On Generation Skipping Transfers 11/19/2004
200447031 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/19/2004
200447031 368.04-00 Assets for Control of Transferee (Type "D") 11/19/2004
200447030 2632.01-00 Time and Manner of Allocation 11/19/2004
200447030 2632.03-00 Allocation of Unused GST Exemption 11/19/2004
200447029 2642.00-00 Inclusion Ratio 11/19/2004
200447029 9100.00-00 Extension of Time for Making Certain Elections 11/19/2004
200447028 9100.00-00 Extension of Time for Making Certain Elections 11/19/2004
200447028 9100.09-00 Section 442; Accounting Periods 11/19/2004
200447027 468A.04-02 Revised Schedules 11/19/2004
200447027 468A.03-04 Formulas or Other Methods 11/19/2004
200447026 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 11/19/2004
200447026 1011.00-00 Adjusted Basis for Determining Gain or Loss 11/19/2004
200447026 1012.00-00 Basis of Property--Costs 11/19/2004
200447025 1362.01-03 Late Elections 11/19/2004
200447024 9100.00-00 Extension of Time for Making Certain Elections 11/19/2004
200447023 9100.00-00 Extension of Time for Making Certain Elections 11/19/2004
200447022 9100.00-00 Extension of Time for Making Certain Elections 11/19/2004
200447021 9100.00-00 Extension of Time for Making Certain Elections 11/19/2004
200447020 9100.00-00 Extension of Time for Making Certain Elections 11/19/2004
200447019 9100.00-00 Extension of Time for Making Certain Elections 11/19/2004
200447018 9100.00-00 Extension of Time for Making Certain Elections 11/19/2004
200447017 9100.00-00 Extension of Time for Making Certain Elections 11/19/2004
200447016 9100.00-00 Extension of Time for Making Certain Elections 11/19/2004