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
200223067 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 06/07/2002
200223067 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 06/07/2002
200223067 513.03-00 Cooperatives 06/07/2002
200223066 409.00-00 Qualifications for Tax Credit Employee Stock Ownership Plans 06/07/2002
200223066 4975.00-00 Tax on Prohibited Transactions 06/07/2002
200223065 401.06-00 Required Distributions 06/07/2002
200223065 401.06-02 Employee Dies Before Entire Interest Distributed 06/07/2002
200223064 9100.00-00 Extension of Time for Making Certain Elections 06/07/2002
200223063 9100.00-00 Extension of Time for Making Certain Elections 06/07/2002
200223062 338.01-02 Time in which Election must be made 06/07/2002
200223062 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223061 338.01-02 Time in which Election must be made 06/07/2002
200223061 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223060 338.01-02 Time in which Election must be made 06/07/2002
200223060 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223059 338.01-02 Time in which Election must be made 06/07/2002
200223059 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223058 338.01-02 Time in which Election must be made 06/07/2002
200223058 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223057 338.01-02 Time in which Election must be made 06/07/2002
200223057 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223056 338.01-02 Time in which Election must be made 06/07/2002
200223056 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002
200223055 338.01-02 Time in which Election must be made 06/07/2002
200223055 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/07/2002