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
200230022 2055.12-10 Reformations of Nonqualifying Interests 07/26/2002
200230022 2518.02-00 Disclaimer of Less than an Entire Interest 07/26/2002
200230021 877.01-00 Principal Purpose--the Avoidance of Tax 07/26/2002
200230020 9100.00-00 Extension of Time for Making Certain Elections 07/26/2002
200230019 2601.04-05 Cases of Mental Incompetency 07/26/2002
200230018 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 07/26/2002
200230018 691.00-00 Recipients of Income in Respect of Decedents 07/26/2002
200230018 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/26/2002
200230017 1223.00-00 Holding Period of Capital Assets 07/26/2002
200230017 2207A.02-00 Recovery With Respect to Gift Tax 07/26/2002
200230017 2519.00-00 Disposition of Certain Life Estates 07/26/2002
200230017 2702.00-00 Special Valuation Rules for Transfers in Trust 07/26/2002
200230016 453.08-00 Revocation of Elections 07/26/2002
200230015 9100.00-00 Extension of Time for Making Certain Elections 07/26/2002
200230014 9100.00-00 Extension of Time for Making Certain Elections 07/26/2002
200230013 6231.01-01 Exception for Small Partnerships 07/26/2002
200230012 911.11-03 Reelection 07/26/2002
200230011 1362.01-03 Late Elections 07/26/2002
200230010 1362.01-03 Late Elections 07/26/2002
200230009 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/26/2002
200230008 1362.01-03 Late Elections 07/26/2002
200230007 170.00-00 Charitable, Etc. Contributions and Gifts 07/26/2002
200230007 170.09-00 Donees of Charitable Contributions in General 07/26/2002
200230007 170.18-00 Recordkeeping and Return Requirements 07/26/2002
200230006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/26/2002

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