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
200217059 408.06-00 Distributions 04/26/2002
200217058 9100.00-00 Extension of Time for Making Certain Elections 04/26/2002
200217057 4945.00-00 Excise Taxes on Taxable Expenditures 04/26/2002
200217056 4941.04-00 Definition of Self-Dealing 04/26/2002
200217055 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 04/26/2002
200217054 41.01-00 Alternative Incremental Credit 04/26/2002
200217053 1361.05-00 Qualified Subchapter S Subsidiary 04/26/2002
200217053 9100.00-00 Extension of Time for Making Certain Elections 04/26/2002
200217052 61.00-00 Gross Income v. Not Gross Income 04/26/2002
200217052 61.03-00 Loan or Mortgage v. Sale 04/26/2002
200217052 61.43-00 Form v. Substance 04/26/2002
200217052 451.01-00 Annual Theory 04/26/2002
200217051 355.01-01 Split-Off 04/26/2002
200217051 368.04-00 Assets for Control of Transferee (Type "D") 04/26/2002
200217050 1362.01-03 Late Elections 04/26/2002
200217049 1362.01-03 Late Elections 04/26/2002
200217048 1362.01-00 Eligible v. Ineligible 04/26/2002
200217047 9100.09-00 Section 442; Accounting Periods 04/26/2002
200217046 1362.01-03 Late Elections 04/26/2002
200217045 1362.02-03 Passive Investment Income 04/26/2002
200217044 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 04/26/2002
200217044 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/26/2002
200217043 877.01-00 Principal Purpose--the Avoidance of Tax 04/26/2002
200217042 216.01-00 Status As Cooperative Housing Corporation 04/26/2002
200217041 1362.01-03 Late Elections 04/26/2002

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