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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200448037 1362.04-00 Inadvertent Terminations 11/26/2004
200448036 1256.00-00 Section 1256 Contracts Marked to Market 11/26/2004
200448035 9100.22-00 Other 11/26/2004
200448035 1503.04-00 Dual Consolidated Loss 11/26/2004
200448034 1256.00-00 Section 1256 Contracts Marked to Market 11/26/2004
200448033 1362.01-03 Late Elections 11/26/2004
200448032 9100.00-00 Extension of Time for Making Certain Elections 11/26/2004
200448031 9100.22-00 Other 11/26/2004
200448031 877.08-00 Ruling Submission by Expatriating Long-Term Resident 11/26/2004
200448030 1362.01-03 Late Elections 11/26/2004
200448029 2057.00-00 Qualified Family Business Interests 11/26/2004
200448029 9100.22-00 Other 11/26/2004
200448028 41.00-00 Credit for Increasing Research Activities 11/26/2004
200448027 9100.00-00 Extension of Time for Making Certain Elections 11/26/2004
200448026 877.01-00 Principal Purpose--the Avoidance of Tax 11/26/2004
200448025 877.01-00 Principal Purpose--the Avoidance of Tax 11/26/2004
200448024 704.01-04 Section 704(c) Considerations 11/26/2004
200448024 704.01-02 Economic Effect 11/26/2004
200448023 2601.00-00 Tax On Generation Skipping Transfers 11/26/2004
200448023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200448022 2601.00-00 Tax On Generation Skipping Transfers 11/26/2004
200448022 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200448021 2601.00-00 Tax On Generation Skipping Transfers 11/26/2004
200448021 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/26/2004
200448020 2601.00-00 Tax On Generation Skipping Transfers 11/26/2004

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