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
200208025 9999.98-00 Not Able to Identify Under Present List 02/22/2002
200208024 6621.04-00 Increase in Underpayment Rate for Large Corporate Underpayments 02/22/2002
200208023 9100.22-00 Other 02/22/2002
200208023 1503.04-04 Dual Resident Corporation 02/22/2002
200208022 351.00-00 Transfer to Corporation Controlled by Transferor 02/22/2002
200208022 368.00-00 Definitions Relating to Corporate Reorganizations 02/22/2002
200208021 1362.01-03 Late Elections 02/22/2002
200208020 1362.01-03 Late Elections 02/22/2002
200208019 170.14-00 Qualified Conservation Contribution 02/22/2002
200208018 9100.22-00 Other 02/22/2002
200208018 2652.01-02 Special Election for QTIP 02/22/2002
200208017 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 02/22/2002
200208017 368.02-00 Stock for Stock (Type "B") 02/22/2002
200208017 368.05-00 Recapitalization (Type "E") 02/22/2002
200208017 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 02/22/2002
200208017 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 02/22/2002
200208017 408.00-00 Individual Retirement Accounts 02/22/2002
200208016 108.03-02 S Corporations 02/22/2002
200208016 9100.00-00 Extension of Time for Making Certain Elections 02/22/2002
200208015 877.01-00 Principal Purpose--the Avoidance of Tax 02/22/2002
200208014 146.07-00 Carryforward of Allocation 02/22/2002
200208014 9100.00-00 Extension of Time for Making Certain Elections 02/22/2002
200208013 9100.00-00 Extension of Time for Making Certain Elections 02/22/2002
200208012 1361.05-00 Qualified Subchapter S Subsidiary 02/22/2002
200208012 9100.00-00 Extension of Time for Making Certain Elections 02/22/2002

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