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
200243019 6411.00-00 Tentative Carryback and Refund Adjustments 10/25/2002
200243019 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 10/25/2002
200243018 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243017 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243016 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243015 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243014 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243013 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243012 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243011 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243010 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243009 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243008 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243007 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243006 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243005 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243004 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243003 1441.01-02 Liability of Withholding Agent 10/25/2002
200243003 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 10/25/2002
200243003 892.02-00 Exempt vs. Nonexempt Income Under Section 892 10/25/2002
200243002 1221.00-00 Capital Asset v. Not a Capital Asset 10/25/2002
200243002 1221.06-00 Depreciable Property Used In Trade or Business 10/25/2002
200243002 197.00-00 Amortization of Goodwill & Certain Other Intangibles 10/25/2002
200243001 1042.00-00 Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives 10/25/2002
200242047 404.01-00 Pension Trust or Annuity Plans 10/18/2002