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
200211012 1362.01-03 Late Elections 03/15/2002
200211011 1362.01-03 Late Elections 03/15/2002
200211010 1362.01-03 Late Elections 03/15/2002
200211009 1362.01-03 Late Elections 03/15/2002
200211008 2601.00-00 Tax On Generation Skipping Transfers 03/15/2002
200211006 6402.04-00 Requirement That a Claim Be Filed 03/15/2002
200211005 3121.02-00 Employment 03/15/2002
200211004 152.08-00 Support Test for Children of Divorced Parents 03/15/2002
200211003 141.00-00 Private Activity Bond; Qualified Bond 03/15/2002
200211002 1362.01-03 Late Elections 03/15/2002
200211001 1362.02-03 Passive Investment Income 03/15/2002
200210063 9999.98-00 Not Able to Identify Under Present List 03/08/2002
200210062 9100.22-00 Other 03/08/2002
200210062 1503.04-04 Dual Resident Corporation 03/08/2002
200210062 9100.18-00 Section 927; FSC Election 03/08/2002
200210061 643.06-00 Multiple Trusts 03/08/2002
200210061 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/08/2002
200210061 1223.00-00 Holding Period of Capital Assets 03/08/2002
200210061 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 03/08/2002
200210060 1362.01-03 Late Elections 03/08/2002
200210059 338.01-02 Time in which Election must be made 03/08/2002
200210059 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/08/2002
200210058 338.01-02 Time in which Election must be made 03/08/2002
200210058 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/08/2002
200210057 338.01-02 Time in which Election must be made 03/08/2002

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