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
200242012 877.01-00 Principal Purpose--the Avoidance of Tax 10/18/2002
200242011 877.01-00 Principal Purpose--the Avoidance of Tax 10/18/2002
200242010 448.03-01 Farming Business Defined 10/18/2002
200242010 446.01-00 Clearly v. Not Clearly Reflecting Income 10/18/2002
200242010 471.00-00 General Rule for Inventories 10/18/2002
200242010 263A.02-07 Farmers 10/18/2002
200242009 1031.00-00 Exchange of Property Held for Productive Use or Investment 10/18/2002
200242008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/18/2002
200242008 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 10/18/2002
200242007 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/18/2002
200242006 162.30-00 Form v. Substance 10/18/2002
200242006 351.00-00 Transfer to Corporation Controlled by Transferor 10/18/2002
200242006 6662.00-00 Accuracy-related penalty 10/18/2002
200242005 832.15-00 Interinsurers or Reciprocal Underwriters 10/18/2002
200242004 701.01-00 Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 10/18/2002
200242004 752.00-00 Treatment of Certain Liabilities 10/18/2002
200242004 166.01-00 Basis 10/18/2002
200242003 75.13.03-00 SUMMONSES: Third-party summonses: Exceptions 10/18/2002
200242003 9999.98-00 Not Able to Identify Under Present List 10/18/2002
200242002 9100.00-00 Extension of Time for Making Certain Elections 10/18/2002
200242002 2632.00-00 Special Rules for Allocation of GST Exemption 10/18/2002
200242002 2652.01-02 Special Election for QTIP 10/18/2002
200242002 2654.00-00 Special Rules 10/18/2002
200242001 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 10/18/2002
200241059 408.00-00 Individual Retirement Accounts 10/11/2002

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