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
200225030 164.03-00 Income Taxes 06/21/2002
200225029 2601.00-00 Tax On Generation Skipping Transfers 06/21/2002
200225028 338.01-02 Time in which Election must be made 06/21/2002
200225028 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/21/2002
200225027 9100.00-00 Extension of Time for Making Certain Elections 06/21/2002
200225026 9100.00-00 Extension of Time for Making Certain Elections 06/21/2002
200225025 9100.00-00 Extension of Time for Making Certain Elections 06/21/2002
200225024 9100.00-00 Extension of Time for Making Certain Elections 06/21/2002
200225023 9100.00-00 Extension of Time for Making Certain Elections 06/21/2002
200225022 9100.00-00 Extension of Time for Making Certain Elections 06/21/2002
200225021 9100.00-00 Extension of Time for Making Certain Elections 06/21/2002
200225020 9100.00-00 Extension of Time for Making Certain Elections 06/21/2002
200225019 9100.00-00 Extension of Time for Making Certain Elections 06/21/2002
200225018 9100.00-00 Extension of Time for Making Certain Elections 06/21/2002
200225017 9100.00-00 Extension of Time for Making Certain Elections 06/21/2002
200225015 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/21/2002
200225015 2518.00-00 Disclaimers 06/21/2002
200225014 316.00-00 Dividend v. Not a Dividend 06/21/2002
200225014 382.01-00 General Rule 06/21/2002
200225014 1502.33-00 Earnings and Profits 06/21/2002
200225013 263A.00-00 Capitalization and Inclusion in Inventory Costs of Certain Expenses 06/21/2002
200225012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/21/2002
200225011 877.01-00 Principal Purpose--the Avoidance of Tax 06/21/2002
200225010 141.00-00 Private Activity Bond; Qualified Bond 06/21/2002
200225009 482.11-08 Cost Sharing Agreements 06/21/2002

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