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
200252015 338.01-02 Time in which Election must be made 12/27/2002
200252015 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/27/2002
200252014 311.05-00 Appreciated Property Used to Redeem Stock 12/27/2002
200252014 721.00-00 Nonrecognition of Gain or Loss on Contributions 12/27/2002
200252013 338.01-02 Time in which Election must be made 12/27/2002
200252013 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/27/2002
200252012 338.01-02 Time in which Election must be made 12/27/2002
200252012 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/27/2002
200252011 338.01-02 Time in which Election must be made 12/27/2002
200252010 338.01-02 Time in which Election must be made 12/27/2002
200252010 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/27/2002
200252009 338.01-02 Time in which Election must be made 12/27/2002
200252009 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/27/2002
200252008 338.01-02 Time in which Election must be made 12/27/2002
200252008 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/27/2002
200252007 338.01-02 Time in which Election must be made 12/27/2002
200252007 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/27/2002
200252006 338.01-02 Time in which Election must be made 12/27/2002
200252006 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/27/2002
200252005 338.01-02 Time in which Election must be made 12/27/2002
200252005 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/27/2002
200252004 338.01-02 Time in which Election must be made 12/27/2002
200252004 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/27/2002
200252003 338.01-02 Time in which Election must be made 12/27/2002
200252003 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/27/2002

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