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
200229044 1503.04-04 Dual Resident Corporation 07/19/2002
200229043 2652.01-02 Special Election for QTIP 07/19/2002
200229043 9100.00-00 Extension of Time for Making Certain Elections 07/19/2002
200229043 2056.07-01 Effective Election 07/19/2002
200229042 2601.03-01 Irrevocable Trusts 07/19/2002
200229041 2601.03-01 Irrevocable Trusts 07/19/2002
200229040 9100.22-00 Other 07/19/2002
200229040 1503.04-04 Dual Resident Corporation 07/19/2002
200229039 1361.05-00 Qualified Subchapter S Subsidiary 07/19/2002
200229039 1362.03-00 S Termination Year 07/19/2002
200229039 9100.00-00 Extension of Time for Making Certain Elections 07/19/2002
200229038 9100.00-00 Extension of Time for Making Certain Elections 07/19/2002
200229038 1361.00-00 Definitions 07/19/2002
200229037 9100.00-00 Extension of Time for Making Certain Elections 07/19/2002
200229037 1361.00-00 Definitions 07/19/2002
200229036 1362.02-03 Passive Investment Income 07/19/2002
200229035 9100.00-00 Extension of Time for Making Certain Elections 07/19/2002
200229035 7701.00-00 Definitions 07/19/2002
200229034 2601.00-00 Tax On Generation Skipping Transfers 07/19/2002
200229033 2642.00-00 Inclusion Ratio 07/19/2002
200229033 9100.00-00 Extension of Time for Making Certain Elections 07/19/2002
200229032 2642.00-00 Inclusion Ratio 07/19/2002
200229032 9100.00-00 Extension of Time for Making Certain Elections 07/19/2002
200229031 9100.00-00 Extension of Time for Making Certain Elections 07/19/2002
200229030 956.03-00 U.S. Property Defined 07/19/2002