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
200115003 1011.00-00 Adjusted Basis for Determining Gain or Loss 04/13/2001
200115002 832.06-02 Unpaid Losses 04/13/2001
200115001 355.01-00 Spin-Off 04/13/2001
200114046 61.28-03 Return of Capital--Basis 04/06/2001
200114046 1001.02-00 Amount Realized 04/06/2001
200114046 1033.10-00 Special Rule for Principal Residences Destroyed in Presidentially Declared Disasters 04/06/2001
200114045 61.40-00 Governmental Benefits and Subsidies 04/06/2001
200114044 61.02-06 Court Awards, Settlements, etc. 04/06/2001
200114034 9999.98-00 Not Able to Identify Under Present List 04/06/2001
200114033 6404.06-00 Abatement of Interest 04/06/2001
200114033 6702.00-00 Frivolous Income Tax Return 04/06/2001
200114032 9100.22-00 Other 04/06/2001
200114031 9100.00-00 Extension of Time for Making Certain Elections 04/06/2001
200114031 7701.00-00 Definitions 04/06/2001
200114030 1362.02-03 Passive Investment Income 04/06/2001
200114029 1362.01-00 Eligible v. Ineligible 04/06/2001
200114028 9100.00-00 Extension of Time for Making Certain Elections 04/06/2001
200114027 41.01-00 Alternative Incremental Credit 04/06/2001
200114026 2642.03-00 Treatment of Certain Direct Skips Which Are Nontaxable Gifts 04/06/2001
200114025 338.01-02 Time in which Election must be made 04/06/2001
200114025 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/06/2001
200114024 1362.02-03 Passive Investment Income 04/06/2001
200114023 1362.01-03 Late Elections 04/06/2001
200114022 9100.00-00 Extension of Time for Making Certain Elections 04/06/2001
200114022 1361.05-00 Qualified Subchapter S Subsidiary 04/06/2001

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