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
200228008 368.04-00 Assets for Control of Transferee (Type "D") 07/12/2002
200228008 1361.05-00 Qualified Subchapter S Subsidiary 07/12/2002
200228007 2601.00-00 Tax On Generation Skipping Transfers 07/12/2002
200228006 1362.01-03 Late Elections 07/12/2002
200228005 61.00-00 Gross Income v. Not Gross Income 07/12/2002
200228005 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 07/12/2002
200228004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/12/2002
200228003 09.11.00-00 BANKRUPTCY CODE CASES: Ch 11(Reorg) 07/12/2002
200228002 927.01-00 Definition of Export Property 07/12/2002
200228002 7701.22-01 Factors: Lease vs. Service Contract 07/12/2002
200228001 170.19-00 Other 07/12/2002
200227044 4941.04-00 Definition of Self-Dealing 07/05/2002
200227044 4945.04-00 Definition of Taxable Expenditure 07/05/2002
200227042 9100.00-00 Extension of Time for Making Certain Elections 07/05/2002
200227041 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 07/05/2002
200227041 4980.01-00 Amount of Reversion 07/05/2002
200227040 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 07/05/2002
200227040 4980.01-00 Amount of Reversion 07/05/2002
200227039 4945.00-00 Excise Taxes on Taxable Expenditures 07/05/2002
200227038 338.01-02 Time in which Election must be made 07/05/2002
200227038 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 07/05/2002
200227037 1362.01-03 Late Elections 07/05/2002
200227036 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 07/05/2002
200227036 7702.00-00 Life Insurance Contract Defined 07/05/2002
200227035 1362.04-00 Inadvertent Terminations 07/05/2002

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