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
200141022 2601.00-00 Tax On Generation Skipping Transfers 10/12/2001
200141021 6231.01-01 Exception for Small Partnerships 10/12/2001
200141020 9114.03-44 Israel 10/12/2001
200141020 871.02-03 Fixed or Determinable Annual Or Periodical Income 10/12/2001
200141019 170.01-00 Time of Making Contribution 10/12/2001
200141018 170.01-00 Time of Making Contribution 10/12/2001
200141016 468A.04-02 Revised Schedules 10/12/2001
200141015 303.00-00 Distributions In Redemption of Stock to Pay Death Taxes 10/12/2001
200141015 303.01-00 Stock Redemption Within Required Period 10/12/2001
200141015 303.02-00 Series of Redemptions 10/12/2001
200141015 6166.00-00 Extension of Time to Pay Estate Tax 10/12/2001
200141015 6166.02-00 Acceleration of Payments 10/12/2001
200141015 6166.50-00 Extension of Time For Payment of Estate Where Estate Consists Largely of Interest in Closely Held Business 10/12/2001
200141015 6166.52-00 Acceleration of Estate Tax Payable in Installments 10/12/2001
200141014 6402.02-02 Collection of Debts Owed to Federal Agencies 10/12/2001
200141013 6166.00-00 Extension of Time to Pay Estate Tax 10/12/2001
200141013 6401.00-00 Amounts Treated as Overpayments 10/12/2001
200141013 6402.00-00 Authority to Make Credits or Refunds 10/12/2001
200141013 6402.01-00 Credit of Overpayment Against Any Tax Liability 10/12/2001
200141013 6403.00-00 Overpayment of Installment 10/12/2001
200141013 7422.06-00 Requirement of Full Payment of Tax (Flora Case) 10/12/2001
200141012 9999.98-00 Not Able to Identify Under Present List 10/12/2001
200141011 9999.98-00 Not Able to Identify Under Present List 10/12/2001
200141010 863.01-00 Allocation of Gross Income 10/12/2001
200141009 3231.01-00 Employers v. Not Employers 10/12/2001

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