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
200252070 1502.50-00 Life and Non-Life 12/27/2002
200252069 2601.03-01 Irrevocable Trusts 12/27/2002
200252068 1362.01-03 Late Elections 12/27/2002
200252068 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/27/2002
200252067 2601.03-01 Irrevocable Trusts 12/27/2002
200252066 642.03-06 Pooled Income Funds 12/27/2002
200252065 2642.00-00 Inclusion Ratio 12/27/2002
200252065 9100.00-00 Extension of Time for Making Certain Elections 12/27/2002
200252064 2601.00-00 Tax On Generation Skipping Transfers 12/27/2002
200252063 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/27/2002
200252063 368.04-00 Assets for Control of Transferee (Type "D") 12/27/2002
200252062 1362.01-03 Late Elections 12/27/2002
200252061 2601.03-01 Irrevocable Trusts 12/27/2002
200252060 1504.01-00 Affiliated Group v. Not an Affiliated Group 12/27/2002
200252059 263A.09-00 Avoided Cost Method 12/27/2002
200252059 263A.08-00 Interest Capitalization 12/27/2002
200252058 368.04-00 Assets for Control of Transferee (Type "D") 12/27/2002
200252058 355.01-00 Spin-Off 12/27/2002
200252057 1362.01-03 Late Elections 12/27/2002
200252056 1362.00-00 Election by Small Business Corporation 12/27/2002
200252055 368.04-00 Assets for Control of Transferee (Type "D") 12/27/2002
200252054 1362.04-00 Inadvertent Terminations 12/27/2002
200252053 1362.04-00 Inadvertent Terminations 12/27/2002
200252052 1362.04-00 Inadvertent Terminations 12/27/2002
200252051 1362.04-00 Inadvertent Terminations 12/27/2002