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
200209008 643.06-00 Multiple Trusts 03/01/2002
200209008 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/01/2002
200209008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/01/2002
200209008 1222.00-00 Other Terms Relating to Capital Gains and Losses 03/01/2002
200209008 1234A.00-00 Gains or Losses From Certain Terminations 03/01/2002
200209008 2511.02-00 Consideration 03/01/2002
200209008 2601.04-03 Amendments to Wills or Revocable Trusts 03/01/2002
200209007 61.00-00 Gross Income v. Not Gross Income 03/01/2002
200209007 643.06-00 Multiple Trusts 03/01/2002
200209007 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/01/2002
200209007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/01/2002
200209007 1222.00-00 Other Terms Relating to Capital Gains and Losses 03/01/2002
200209007 1234A.00-00 Gains or Losses From Certain Terminations 03/01/2002
200209007 2511.02-00 Consideration 03/01/2002
200209007 2601.04-03 Amendments to Wills or Revocable Trusts 03/01/2002
200209006 6065.03-00 Written Declaration 03/01/2002
200209005 103.12-04 Established State Programs 03/01/2002
200209004 6402.04-00 Requirement That a Claim Be Filed 03/01/2002
200209004 6402.04-02 Grounds 03/01/2002
200209004 6402.04-03 Form 03/01/2002
200209003 148.00-00 Arbitrage 03/01/2002
200209003 148.12-02 Adjustment for Administrative Costs 03/01/2002
200209002 1502.21-00 Consolidated Net Operating Loss Deduction 03/01/2002
200209002 9100.00-00 Extension of Time for Making Certain Elections 03/01/2002
200209001 9214.04-00 Computer Leasing 03/01/2002