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
200230018 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/26/2002
200230017 1223.00-00 Holding Period of Capital Assets 07/26/2002
200230017 2207A.02-00 Recovery With Respect to Gift Tax 07/26/2002
200230017 2519.00-00 Disposition of Certain Life Estates 07/26/2002
200230017 2702.00-00 Special Valuation Rules for Transfers in Trust 07/26/2002
200230016 453.08-00 Revocation of Elections 07/26/2002
200230015 9100.00-00 Extension of Time for Making Certain Elections 07/26/2002
200230014 9100.00-00 Extension of Time for Making Certain Elections 07/26/2002
200230013 6231.01-01 Exception for Small Partnerships 07/26/2002
200230012 911.11-03 Reelection 07/26/2002
200230011 1362.01-03 Late Elections 07/26/2002
200230010 1362.01-03 Late Elections 07/26/2002
200230009 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/26/2002
200230008 1362.01-03 Late Elections 07/26/2002
200230007 170.00-00 Charitable, Etc. Contributions and Gifts 07/26/2002
200230007 170.09-00 Donees of Charitable Contributions in General 07/26/2002
200230007 170.18-00 Recordkeeping and Return Requirements 07/26/2002
200230006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/26/2002
200230005 170.09-00 Donees of Charitable Contributions in General 07/26/2002
200230005 170.18-00 Recordkeeping and Return Requirements 07/26/2002
200230005 501.32-00 Income Inures v. does Not Inure to Private Individual 07/26/2002
200230005 513.00-00 Unrelated v. Not Unrelated Trade or Business 07/26/2002
200230004 664.00-00 Charitable Remainder Trusts 07/26/2002
200230003 2702.00-00 Special Valuation Rules for Transfers in Trust 07/26/2002
200230002 302.04-00 Redemption from Noncorporate Shareholder in Partial Liquidation 07/26/2002

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