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
200209022 2601.00-00 Tax On Generation Skipping Transfers 03/01/2002
200209021 338.01-02 Time in which Election must be made 03/01/2002
200209021 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/01/2002
200209020 170.01-00 Time of Making Contribution 03/01/2002
200209019 1362.04-00 Inadvertent Terminations 03/01/2002
200209018 355.01-01 Split-Off 03/01/2002
200209018 355.04-00 Business Purpose 03/01/2002
200209018 368.04-00 Assets for Control of Transferee (Type "D") 03/01/2002
200209017 162.04-02 Insurance 03/01/2002
200209017 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 03/01/2002
200209016 9100.09-00 Section 442; Accounting Periods 03/01/2002
200209015 676.00-00 Power to Revoke 03/01/2002
200209015 671.02-00 Persons Treated as Grantors 03/01/2002
200209015 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 03/01/2002
200209014 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/01/2002
200209013 1362.01-03 Late Elections 03/01/2002
200209012 1362.01-03 Late Elections 03/01/2002
200209011 42.10-00 Recapture of Credit 03/01/2002
200209010 468A.00-00 Special Rules for Decommissioning Cost 03/01/2002
200209010 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 03/01/2002
200209010 1012.06-00 Liabilities Assumed as Purchase Price 03/01/2002
200209010 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 03/01/2002
200209010 1031.00-00 Exchange of Property Held for Productive Use or Investment 03/01/2002
200209009 9100.00-00 Extension of Time for Making Certain Elections 03/01/2002
200209008 61.00-00 Gross Income v. Not Gross Income 03/01/2002

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