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
200148001 368.00-00 Definitions Relating to Corporate Reorganizations 11/30/2001
200148001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/30/2001
200147053 1033.01-00 General Rule 11/23/2001
200147052 61.09-00 Compensation for Services 11/23/2001
200147052 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 11/23/2001
200147052 831.03-00 Whether Company Qualifies as Insurance Company 11/23/2001
200147052 832.00-00 Insurance Company Taxable Income 11/23/2001
200147051 143.07-01 Average Area Purchase Price 11/23/2001
200147050 1362.02-03 Passive Investment Income 11/23/2001
200147049 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/23/2001
200147048 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/23/2001
200147047 1362.01-03 Late Elections 11/23/2001
200147046 1362.04-00 Inadvertent Terminations 11/23/2001
200147045 1362.04-00 Inadvertent Terminations 11/23/2001
200147044 678.00-00 Person Other Than Grantor Treated as Substantial Owner 11/23/2001
200147044 1361.03-01 Grantor Trusts 11/23/2001
200147043 1362.04-00 Inadvertent Terminations 11/23/2001
200147042 2601.00-00 Tax On Generation Skipping Transfers 11/23/2001
200147041 338.01-02 Time in which Election must be made 11/23/2001
200147041 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 11/23/2001
200147040 1362.02-03 Passive Investment Income 11/23/2001
200147039 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 11/23/2001
200147038 1362.01-02 Election After Termination 11/23/2001
200147038 1362.01-03 Late Elections 11/23/2001
200147037 924.03-00 Foreign Economic Process Requirements 11/23/2001

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