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
200224020 34.00-00 Certain Users of Gasoline and Special Fuels 06/14/2002
200224019 338.01-02 Time in which Election must be made 06/14/2002
200224019 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 06/14/2002
200224018 2632.00-00 Special Rules for Allocation of GST Exemption 06/14/2002
200224017 1381.00-00 Organizations to Which Part Applies 06/14/2002
200224016 2044.01-01 Deduction Allowed with Respect to Transfer of Property to Decedent under Section 2056 or 2523 06/14/2002
200224016 2056.01-01 Life Estate 06/14/2002
200224016 2207A.02-00 Recovery With Respect to Gift Tax 06/14/2002
200224016 2519.00-00 Disposition of Certain Life Estates 06/14/2002
200224016 2702.00-00 Special Valuation Rules for Transfers in Trust 06/14/2002
200224015 877.01-00 Principal Purpose--the Avoidance of Tax 06/14/2002
200224014 514.07-00 Acquisition Indebtedness 06/14/2002
200224013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/14/2002
200224012 1362.01-03 Late Elections 06/14/2002
200224011 9214.00-00 Leasing Shelter 06/14/2002
200224011 351.00-00 Transfer to Corporation Controlled by Transferor 06/14/2002
200224011 358.03-00 Assumption of Liabilities 06/14/2002
200224011 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/14/2002
200224011 162.30-00 Form v. Substance 06/14/2002
200224011 212.19-00 Transactions Lacking Economic Reality 06/14/2002
200224011 212.21-00 Profit Motive 06/14/2002
200224011 482.00-00 Allocation of Income and Deductions Among Taxpayers 06/14/2002
200224011 6662.00-00 Accuracy-related penalty 06/14/2002
200224010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/14/2002
200224009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/14/2002

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