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
200207026 664.00-00 Charitable Remainder Trusts 02/15/2002
200207026 2522.02-03 Charitable Remainder Trusts 02/15/2002
200207025 355.01-01 Split-Off 02/15/2002
200207025 368.04-00 Assets for Control of Transferee (Type "D") 02/15/2002
200207024 9100.00-00 Extension of Time for Making Certain Elections 02/15/2002
200207023 1362.01-03 Late Elections 02/15/2002
200207022 1362.01-03 Late Elections 02/15/2002
200207021 1362.03-00 S Termination Year 02/15/2002
200207020 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 02/15/2002
200207019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/15/2002
200207018 61.00-00 Gross Income v. Not Gross Income 02/15/2002
200207018 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 02/15/2002
200207018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/15/2002
200207018 2601.03-01 Irrevocable Trusts 02/15/2002
200207017 1362.04-00 Inadvertent Terminations 02/15/2002
200207016 468A.00-00 Special Rules for Decommissioning Cost 02/15/2002
200207015 1366.00-00 Pass-Thru of Items to Shareholders 02/15/2002
200207015 1377.02-00 Post-termination Transition Period 02/15/2002
200207014 382.07-03 Equity Structure Shift 02/15/2002
200207013 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 02/15/2002
200207012 861.08-05 Research and Experimental Expenditures -- Allocation 02/15/2002
200207012 861.08-06 Research and Experimental Expenditures -- Apportionment -- Sales Method 02/15/2002
200207012 861.08-07 Research and Experimental Expenditures -- Apportionment -- Gross Income Method 02/15/2002
200207012 861.15-00 Allocation Apportionment of Research and Experimental Expenditures (In General) 02/15/2002
200207011 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 02/15/2002

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