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
200240001 162.00-00 Trade or Business (Deductible v. Not Deductible) 10/04/2002
200240001 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 10/04/2002
200239036 414.08-00 Church Plan 09/27/2002
200239035 671.02-00 Persons Treated as Grantors 09/27/2002
200239035 1042.00-00 Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives 09/27/2002
200239034 6050I.00-00 Returns Relating to Cash Received in Trade or Business 09/27/2002
200239033 1362.02-03 Passive Investment Income 09/27/2002
200239032 472.05-00 LIFO Conformity Requirement 09/27/2002
200239031 1362.01-03 Late Elections 09/27/2002
200239029 1381.00-00 Organizations to Which Part Applies 09/27/2002
200239028 6203.00-00 Method of Assessment 09/27/2002
200239028 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 09/27/2002
200239027 877.01-00 Principal Purpose--the Avoidance of Tax 09/27/2002
200239026 9100.00-00 Extension of Time for Making Certain Elections 09/27/2002
200239025 1362.01-03 Late Elections 09/27/2002
200239024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/27/2002
200239023 1362.01-03 Late Elections 09/27/2002
200239022 332.01-00 Nonrecognition of Gain or Loss 09/27/2002
200239022 355.01-00 Spin-Off 09/27/2002
200239022 368.04-00 Assets for Control of Transferee (Type "D") 09/27/2002
200239021 1362.01-03 Late Elections 09/27/2002
200239020 1362.01-03 Late Elections 09/27/2002
200239019 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 09/27/2002
200239018 1362.01-03 Late Elections 09/27/2002
200239017 1362.01-03 Late Elections 09/27/2002

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