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
200344023 1503.04-04 Dual Resident Corporation 10/31/2003
200344022 61.00-00 Gross Income v. Not Gross Income 10/31/2003
200344022 3405.00-00 Special Rules for Pensions, Annuities, and Certain Other Deferred Income 10/31/2003
200344022 6041.03-00 Fixed or Determinable Gains, Profits, or Income 10/31/2003
200344021 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 10/31/2003
200344021 642.03-00 Charitable Deduction 10/31/2003
200344020 2642.00-00 Inclusion Ratio 10/31/2003
200344020 9100.00-00 Extension of Time for Making Certain Elections 10/31/2003
200344019 1362.01-00 Eligible v. Ineligible 10/31/2003
200344018 355.01-00 Spin-Off 10/31/2003
200344018 368.04-00 Assets for Control of Transferee (Type "D") 10/31/2003
200344017 528.04-00 Revocation of Election 10/31/2003
200344016 9100.00-00 Extension of Time for Making Certain Elections 10/31/2003
200344015 1362.01-03 Late Elections 10/31/2003
200344014 1362.04-00 Inadvertent Terminations 10/31/2003
200344013 1362.04-00 Inadvertent Terminations 10/31/2003
200344012 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 10/31/2003
200344012 9114.03-19 Ireland 10/31/2003
200344011 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 10/31/2003
200344010 213.05-06 Cosmetic Surgery 10/31/2003
200344009 1362.01-03 Late Elections 10/31/2003
200344008 274.01-00 Entertainment, Amusement, or Recreation 10/31/2003
200344007 41.01-00 Alternative Incremental Credit 10/31/2003
200344006 1362.01-03 Late Elections 10/31/2003
200344005 1362.04-00 Inadvertent Terminations 10/31/2003