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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
200224024 877.01-00 Principal Purpose--the Avoidance of Tax 06/14/2002
200224023 118.01-02 Nonshareholder Contributions 06/14/2002
200224022 6601.08-00 Interest After Credit Election (May Dept. Stores) 06/14/2002
200224021 1362.02-03 Passive Investment Income 06/14/2002
200224020 6402.00-00 Authority to Make Credits or Refunds 06/14/2002
200224020 6405.00-00 Reports of Refunds and Credits 06/14/2002
200224020 7101.00-00 Form of Bonds 06/14/2002
200224020 34.00-00 Certain Users of Gasoline and Special Fuels 06/14/2002
200224019 338.01-02 Time in which Election must be made 06/14/2002
200224019 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 06/14/2002
200224018 2632.00-00 Special Rules for Allocation of GST Exemption 06/14/2002
200224017 1381.00-00 Organizations to Which Part Applies 06/14/2002
200224016 2044.01-01 Deduction Allowed with Respect to Transfer of Property to Decedent under Section 2056 or 2523 06/14/2002
200224016 2056.01-01 Life Estate 06/14/2002
200224016 2207A.02-00 Recovery With Respect to Gift Tax 06/14/2002
200224016 2519.00-00 Disposition of Certain Life Estates 06/14/2002
200224016 2702.00-00 Special Valuation Rules for Transfers in Trust 06/14/2002
200224015 877.01-00 Principal Purpose--the Avoidance of Tax 06/14/2002
200224014 514.07-00 Acquisition Indebtedness 06/14/2002
200224013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/14/2002
200224012 1362.01-03 Late Elections 06/14/2002
200224011 9214.00-00 Leasing Shelter 06/14/2002
200224011 351.00-00 Transfer to Corporation Controlled by Transferor 06/14/2002
200224011 358.03-00 Assumption of Liabilities 06/14/2002
200224011 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/14/2002

Official Adobe Website