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
200229015 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/19/2002
200229014 1016.07-00 Improvements, Additions, Other Capital Charges 07/19/2002
200229013 672.02-00 Related or Subordinate Party 07/19/2002
200229013 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/19/2002
200229013 2501.01-00 Gift v. Not a Gift 07/19/2002
200229013 2601.00-00 Tax On Generation Skipping Transfers 07/19/2002
200229012 877.01-00 Principal Purpose--the Avoidance of Tax 07/19/2002
200229011 6001.00-00 Notice or Regulations Requiring Records, Statements, and Special Returns (Sufficient v. Insufficient Records) (See 7602.00-00) 07/19/2002
200229010 468A.00-00 Special Rules for Decommissioning Cost 07/19/2002
200229010 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 07/19/2002
200229010 1012.06-00 Liabilities Assumed as Purchase Price 07/19/2002
200229010 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 07/19/2002
200229009 468A.00-00 Special Rules for Decommissioning Cost 07/19/2002
200229009 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 07/19/2002
200229009 1012.06-00 Liabilities Assumed as Purchase Price 07/19/2002
200229009 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 07/19/2002
200229008 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 07/19/2002
200229007 165.07-00 Disaster Losses 07/19/2002
200229007 631.01-01 Fair Market Value of Timber (See Also 611.07-02|et seq.) 07/19/2002
200229006 6111.00-00 Registration of Tax Shelters 07/19/2002
200229005 302.04-00 Redemption from Noncorporate Shareholder in Partial Liquidation 07/19/2002
200229005 346.02-00 Termination of a Business 07/19/2002
200229004 83.02-04 Revocability of Election 07/19/2002
200229003 1362.02-03 Passive Investment Income 07/19/2002
200229002 146.07-00 Carryforward of Allocation 07/19/2002

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