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
200238025 269.10-00 Liquidations After Qualified Stock Purchases 09/20/2002
200238025 482.00-00 Allocation of Income and Deductions Among Taxpayers 09/20/2002
200238024 1362.01-03 Late Elections 09/20/2002
200238023 1362.04-00 Inadvertent Terminations 09/20/2002
200238023 1361.03-02 Qualified Subchapter S Trusts 09/20/2002
200238022 482.00-00 Allocation of Income and Deductions Among Taxpayers 09/20/2002
200238021 1362.04-00 Inadvertent Terminations 09/20/2002
200238020 9100.00-00 Extension of Time for Making Certain Elections 09/20/2002
200238019 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 09/20/2002
200238018 2642.00-00 Inclusion Ratio 09/20/2002
200238018 9100.00-00 Extension of Time for Making Certain Elections 09/20/2002
200238017 384.00-00 Limitation on Use of Preacquisition Losses to Offset Built-in Gains 09/20/2002
200238016 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 09/20/2002
200238015 877.01-00 Principal Purpose--the Avoidance of Tax 09/20/2002
200238014 877.01-00 Principal Purpose--the Avoidance of Tax 09/20/2002
200238013 877.01-00 Principal Purpose--the Avoidance of Tax 09/20/2002
200238012 678.00-00 Person Other Than Grantor Treated as Substantial Owner 09/20/2002
200238012 1361.00-00 Definitions 09/20/2002
200238011 678.00-00 Person Other Than Grantor Treated as Substantial Owner 09/20/2002
200238011 1361.00-00 Definitions 09/20/2002
200238010 678.00-00 Person Other Than Grantor Treated as Substantial Owner 09/20/2002
200238010 1361.00-00 Definitions 09/20/2002
200238009 678.00-00 Person Other Than Grantor Treated as Substantial Owner 09/20/2002
200238009 1361.00-00 Definitions 09/20/2002
200238008 678.00-00 Person Other Than Grantor Treated as Substantial Owner 09/20/2002

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