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
200141042 877.08-00 Ruling Submission by Expatriating Long-Term Resident 10/12/2001
200141040 368.04-00 Assets for Control of Transferee (Type "D") 10/12/2001
200141039 338.01-02 Time in which Election must be made 10/12/2001
200141039 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/12/2001
200141038 1362.01-03 Late Elections 10/12/2001
200141036 71.00-00 Alimony--Separate Maintenance Payments 10/12/2001
200141035 1362.01-03 Late Elections 10/12/2001
200141035 7701.02-00 Partnerships v. Associations 10/12/2001
200141035 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/12/2001
200141033 9100.00-00 Extension of Time for Making Certain Elections 10/12/2001
200141032 3231.01-00 Employers v. Not Employers 10/12/2001
200141031 3231.01-00 Employers v. Not Employers 10/12/2001
200141030 3231.01-00 Employers v. Not Employers 10/12/2001
200141029 3231.01-00 Employers v. Not Employers 10/12/2001
200141028 1362.02-03 Passive Investment Income 10/12/2001
200141028 1375.00-00 Tax Imposed On Certain Passive Investment Income 10/12/2001
200141026 167.10-00 Retirement and Abandonment 10/12/2001
200141026 168.35-00 Retirements 10/12/2001
200141025 1362.01-03 Late Elections 10/12/2001
200141024 2601.00-00 Tax On Generation Skipping Transfers 10/12/2001
200141023 1362.01-03 Late Elections 10/12/2001
200141022 61.00-00 Gross Income v. Not Gross Income 10/12/2001
200141022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/12/2001
200141022 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/12/2001
200141022 2511.00-00 Transfers in General (Gift v. Not a Gift) 10/12/2001

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