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
200307011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307011 301.00-00 Distributions of Property 02/14/2003
200307010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307010 301.00-00 Distributions of Property 02/14/2003
200307009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/14/2003
200307009 301.00-00 Distributions of Property 02/14/2003
200307008 1362.01-03 Late Elections 02/14/2003
200307007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2003
200307006 423.00-00 Employee Stock Purchase Plans 02/14/2003
200307005 1362.01-03 Late Elections 02/14/2003
200307005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2003
200307004 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 02/14/2003
200307003 877.00-00 Expatriation to Avoid Tax 02/14/2003
200307002 861.09-06 Asset Method of Apportionment 02/14/2003
200307001 302.01-00 Not Essentially Equivalent to a Dividend 02/14/2003
200306039 412.07-00 Accrued Benefit Waiver 02/07/2003
200306038 412.04-00 Funding Method 02/07/2003
200306038 413.04-00 Plans Maintained by More Than One Employer 02/07/2003
200306038 414.04-00 Multiemployer Plan 02/07/2003
200306037 877.01-00 Principal Purpose--the Avoidance of Tax 02/07/2003
200306036 877.01-00 Principal Purpose--the Avoidance of Tax 02/07/2003
200306035 2652.01-02 Special Election for QTIP 02/07/2003
200306035 9100.00-00 Extension of Time for Making Certain Elections 02/07/2003
200306034 1362.01-03 Late Elections 02/07/2003
200306033 355.01-00 Spin-Off 02/07/2003