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
200408015 2702.01-00 Valuation of Retained Interests 02/20/2004
200408014 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 02/20/2004
200408014 2642.00-00 Inclusion Ratio 02/20/2004
200408014 2652.01-00 Transferor Defined 02/20/2004
200408014 9100.00-00 Extension of Time for Making Certain Elections 02/20/2004
200408013 1362.01-03 Late Elections 02/20/2004
200408012 41.01-00 Alternative Incremental Credit 02/20/2004
200408011 1362.00-00 Election by Small Business Corporation 02/20/2004
200408011 1362.04-00 Inadvertent Terminations 02/20/2004
200408010 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/20/2004
200408009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/20/2004
200408008 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/20/2004
200408007 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/20/2004
200408006 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/20/2004
200408005 2642.00-00 Inclusion Ratio 02/20/2004
200408005 9100.00-00 Extension of Time for Making Certain Elections 02/20/2004
200408004 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 02/20/2004
200408003 9100.00-00 Extension of Time for Making Certain Elections 02/20/2004
200408002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/20/2004
200408001 9100.22-00 Other 02/20/2004
200408001 1503.04-04 Dual Resident Corporation 02/20/2004
200407025 408.03-00 Rollover Contributions 02/13/2004
200407024 4943.04-03 Business Enterprise 02/13/2004
200407023 408.03-00 Rollover Contributions 02/13/2004
200407022 414.09-00 Certain Employee Contributions 02/13/2004

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