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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编号 UILC 主题 发布日期
200238041 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/20/2002
200238040 302.00-00 Distributions in Redemption of Stock 09/20/2002
200238039 2511.11-00 Gift of Remainder 09/20/2002
200238038 9100.09-00 Section 442; Accounting Periods 09/20/2002
200238037 338.01-02 Time in which Election must be made 09/20/2002
200238037 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 09/20/2002
200238036 1362.01-03 Late Elections 09/20/2002
200238035 2642.00-00 Inclusion Ratio 09/20/2002
200238035 9100.00-00 Extension of Time for Making Certain Elections 09/20/2002
200238034 2601.00-00 Tax On Generation Skipping Transfers 09/20/2002
200238034 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/20/2002
200238033 338.01-02 Time in which Election must be made 09/20/2002
200238033 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 09/20/2002
200238032 301.11-00 Distribution in Anticipation of Sale 09/20/2002
200238031 9114.03-19 Ireland 09/20/2002
200238030 164.00-00 Taxes 09/20/2002
200238029 9100.22-00 Other 09/20/2002
200238029 1504.00-00 Definitions 09/20/2002
200238028 2642.00-00 Inclusion Ratio 09/20/2002
200238028 9100.00-00 Extension of Time for Making Certain Elections 09/20/2002
200238027 1362.01-03 Late Elections 09/20/2002
200238026 1502.75-00 Filing Requirements 09/20/2002
200238026 9100.20-00 Section 1502; Election to File Consolidated Return 09/20/2002
200238025 382.01-00 General Rule 09/20/2002
200238025 7701.00-00 Definitions 09/20/2002

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