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
200340020 1362.04-00 Inadvertent Terminations 10/03/2003
200340019 1014.00-00 Basis of Property Acquired From a Decedent 10/03/2003
200340018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/03/2003
200340017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/03/2003
200340016 9100.22-00 Other 10/03/2003
200340016 1503.04-04 Dual Resident Corporation 10/03/2003
200340015 678.00-00 Person Other Than Grantor Treated as Substantial Owner 10/03/2003
200340015 2601.00-00 Tax On Generation Skipping Transfers 10/03/2003
200340015 61.14-00 Property Transactions 10/03/2003
200340015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/03/2003
200340014 9100.00-00 Extension of Time for Making Certain Elections 10/03/2003
200340013 2632.01-00 Time and Manner of Allocation 10/03/2003
200340013 2642.00-00 Inclusion Ratio 10/03/2003
200340013 9100.00-00 Extension of Time for Making Certain Elections 10/03/2003
200340012 6166.00-00 Extension of Time to Pay Estate Tax 10/03/2003
200340012 6166.03-00 Active Trade or Business 10/03/2003
200340012 6166.50-00 Extension of Time For Payment of Estate Where Estate Consists Largely of Interest in Closely Held Business 10/03/2003
200340011 831.03-00 Whether Company Qualifies as Insurance Company 10/03/2003
200340011 832.00-00 Insurance Company Taxable Income 10/03/2003
200340010 1362.01-03 Late Elections 10/03/2003
200340009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/03/2003
200340008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/03/2003
200340007 142.06-00 Local Furnishing of Electrical Energy or Gas 10/03/2003
200340006 142.06-00 Local Furnishing of Electrical Energy or Gas 10/03/2003
200340005 42.08-04 Buildings Financed with Tax-Exempt Bonds 10/03/2003

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