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
200232006 368.04-00 Assets for Control of Transferee (Type "D") 08/09/2002
200232006 332.00-00 Complete Liquidation of Subsidiaries 08/09/2002
200232005 368.04-00 Assets for Control of Transferee (Type "D") 08/09/2002
200232005 332.00-00 Complete Liquidation of Subsidiaries 08/09/2002
200232004 368.04-00 Assets for Control of Transferee (Type "D") 08/09/2002
200232004 332.00-00 Complete Liquidation of Subsidiaries 08/09/2002
200232003 61.16-03 Lease v. Sale 08/09/2002
200232002 146.07-00 Carryforward of Allocation 08/09/2002
200232002 9100.00-00 Extension of Time for Making Certain Elections 08/09/2002
200232001 1311.00-00 Correction of Error 08/09/2002
200231020 529.00-00 Qualified State Tuition Programs 08/02/2002
200231019 402.06-00 Amounts Distributed or Made Available to Beneficiary 08/02/2002
200231018 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 08/02/2002
200231017 414.09-00 Certain Employee Contributions 08/02/2002
200231016 132.03-00 Working Condition Fringe 08/02/2002
200231015 118.01-02 Nonshareholder Contributions 08/02/2002
200231014 927.01-00 Definition of Export Property 08/02/2002
200231013 6109.00-00 Identifying Numbers 08/02/2002
200231012 1362.01-03 Late Elections 08/02/2002
200231011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/02/2002
200231011 2601.00-00 Tax On Generation Skipping Transfers 08/02/2002
200231011 2033.00-00 Property in Which Decedent Had an Interest 08/02/2002
200231011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/02/2002
200231010 9100.00-00 Extension of Time for Making Certain Elections 08/02/2002
200231010 2652.01-02 Special Election for QTIP 08/02/2002

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