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
200428029 338.01-02 Time in which Election must be made 07/09/2004
200428029 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 07/09/2004
200428028 1362.01-00 Eligible v. Ineligible 07/09/2004
200428027 265.08-00 Pro Rata Allocation of Interest Expense of Financial Institutions to Tax-Exempt Interest 07/09/2004
200428027 291.01-01 Certain Financial Institutions Preference Items 07/09/2004
200428027 291.03-01 Financial Institution Preference Item 07/09/2004
200428026 338.01-02 Time in which Election must be made 07/09/2004
200428026 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 07/09/2004
200428025 9100.00-00 Extension of Time for Making Certain Elections 07/09/2004
200428024 305.13-00 Deemed Distributions 07/09/2004
200428023 305.13-00 Deemed Distributions 07/09/2004
200428022 148.00-00 Arbitrage 07/09/2004
200428021 115.00-00 Income of States, Municipalities, etc. 07/09/2004
200428021 3306.03-01 Services for U.S. or an Instrumentality Excepted 07/09/2004
200428020 1031.05-00 Deferred Exchanges 07/09/2004
200428019 856.04-00 Rents From Real Property 07/09/2004
200428018 877.00-00 Expatriation to Avoid Tax 07/09/2004
200428017 643.06-00 Multiple Trusts 07/09/2004
200428017 1001.02-07 Property Differing Materially 07/09/2004
200428017 1015.03-00 Transfer in Trust After December 31, 1920 07/09/2004
200428017 2501.01-00 Gift v. Not a Gift 07/09/2004
200428017 2601.03-01 Irrevocable Trusts 07/09/2004
200428016 884.00-00 Branch Tax 07/09/2004
200428015 115.00-00 Income of States, Municipalities, etc. 07/09/2004
200428014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/09/2004

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