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
200341022 4971.02-00 Additional Tax 10/10/2003
200341021 412.06-00 Minimum Funding Waiver 10/10/2003
200341020 412.06-00 Minimum Funding Waiver 10/10/2003
200341019 954.00-00 Foreign Base Company Income 10/10/2003
200341018 1362.01-03 Late Elections 10/10/2003
200341017 1381.00-00 Organizations to Which Part Applies 10/10/2003
200341016 2632.03-00 Allocation of Unused GST Exemption 10/10/2003
200341015 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 10/10/2003
200341015 9100.00-00 Extension of Time for Making Certain Elections 10/10/2003
200341014 852.10-00 Taxable Income of a Regulated Investment Company 10/10/2003
200341013 2632.03-00 Allocation of Unused GST Exemption 10/10/2003
200341012 7701.00-00 Definitions 10/10/2003
200341011 2601.00-00 Tax On Generation Skipping Transfers 10/10/2003
200341010 1362.01-03 Late Elections 10/10/2003
200341009 1362.04-00 Inadvertent Terminations 10/10/2003
200341008 4064.00-00 Gas Guzzler Tax 10/10/2003
200341007 1362.01-03 Late Elections 10/10/2003
200341006 2632.03-00 Allocation of Unused GST Exemption 10/10/2003
200341006 2652.01-02 Special Election for QTIP 10/10/2003
200341006 9100.00-00 Extension of Time for Making Certain Elections 10/10/2003
200341005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/10/2003
200341005 707.00-00 Transactions Between Partner and Partnership 10/10/2003
200341004 172.06-00 Product Liability Losses 10/10/2003
200341003 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 10/10/2003
200341002 2001.02-00 Determination of Amount of Adjusted Taxable Gifts 10/10/2003