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
200127035 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 07/06/2001
200127034 1362.01-03 Late Elections 07/06/2001
200127033 115.00-00 Income of States, Municipalities, etc. 07/06/2001
200127032 1362.01-03 Late Elections 07/06/2001
200127031 83.13-00 Rabbi Trusts 07/06/2001
200127031 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/06/2001
200127031 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 07/06/2001
200127031 162.02-00 Ordinary and Necessary (See Also Specific Headings Infra This Section) 07/06/2001
200127030 1362.01-03 Late Elections 07/06/2001
200127029 1362.01-03 Late Elections 07/06/2001
200127028 1362.00-00 Election by Small Business Corporation 07/06/2001
200127027 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/06/2001
200127027 408.06-00 Distributions 07/06/2001
200127027 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 07/06/2001
200127027 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/06/2001
200127026 1362.00-00 Election by Small Business Corporation 07/06/2001
200127025 1362.01-03 Late Elections 07/06/2001
200127024 1362.01-03 Late Elections 07/06/2001
200127023 664.01-00 Character of Distribution 07/06/2001
200127023 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/06/2001
200127023 1015.03-00 Transfer in Trust After December 31, 1920 07/06/2001
200127022 1398.00-00 Rules Relating to Individual's Title 11 Cases 07/06/2001
200127022 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/06/2001
200127021 1362.00-00 Election by Small Business Corporation 07/06/2001
200127020 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 07/06/2001

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