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
200224011 162.30-00 Form v. Substance 06/14/2002
200224011 212.19-00 Transactions Lacking Economic Reality 06/14/2002
200224011 212.21-00 Profit Motive 06/14/2002
200224011 482.00-00 Allocation of Income and Deductions Among Taxpayers 06/14/2002
200224011 6662.00-00 Accuracy-related penalty 06/14/2002
200224010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/14/2002
200224009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/14/2002
200224009 368.00-00 Definitions Relating to Corporate Reorganizations 06/14/2002
200224008 6051.00-00 Receipts for Employees 06/14/2002
200224008 6041.00-00 Information at Source 06/14/2002
200224007 954.02-00 Foreign Personal Holding Company Income 06/14/2002
200224006 2055.12-10 Reformations of Nonqualifying Interests 06/14/2002
200224005 152.08-02 Release of Exemption 06/14/2002
200224004 1031.02-00 Like Kind Property 06/14/2002
200224003 864.00-00 Definitions 06/14/2002
200224002 457.09-08 Length of Service Award Plans 06/14/2002
200224001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/14/2002
200224001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/14/2002
200224001 2601.00-00 Tax On Generation Skipping Transfers 06/14/2002
200223071 9100.00-00 Extension of Time for Making Certain Elections 06/07/2002
200223070 414.09-00 Certain Employee Contributions 06/07/2002
200223069 9100.00-00 Extension of Time for Making Certain Elections 06/07/2002
200223068 501.09-03 Inurement 06/07/2002
200223068 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) 06/07/2002
200223068 4976.01-00 Disqualified Benefits 06/07/2002

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