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
200117032 9100.00-00 Extension of Time for Making Certain Elections 04/27/2001
200117031 1362.04-00 Inadvertent Terminations 04/27/2001
200117030 860D.01-00 Election 04/27/2001
200117030 9100.00-00 Extension of Time for Making Certain Elections 04/27/2001
200117029 1362.01-03 Late Elections 04/27/2001
200117028 1362.01-03 Late Elections 04/27/2001
200117027 877.01-00 Principal Purpose--the Avoidance of Tax 04/27/2001
200117026 142.06-00 Local Furnishing of Electrical Energy or Gas 04/27/2001
200117025 1502.20-00 Loss Disallowance Rule 04/27/2001
200117025 9100.00-00 Extension of Time for Making Certain Elections 04/27/2001
200117024 1362.01-03 Late Elections 04/27/2001
200117023 1362.01-03 Late Elections 04/27/2001
200117022 1362.01-03 Late Elections 04/27/2001
200117021 2702.02-02 Personal Residence in Trust 04/27/2001
200117020 83.05-00 Applicability of Section 04/27/2001
200117019 7701.04-00 Domestic, Foreign Persons 04/27/2001
200117018 861.09-06 Asset Method of Apportionment 04/27/2001
200117017 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 04/27/2001
200117016 302.05-01 Waiver of Family Attribution by Individual 04/27/2001
200117016 305.04-00 Disproportionate Distributions 04/27/2001
200117016 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/27/2001
200117015 1362.01-03 Late Elections 04/27/2001
200117014 1362.01-03 Late Elections 04/27/2001
200117013 1362.02-00 Termination of Election 04/27/2001
200117012 1362.01-03 Late Elections 04/27/2001

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