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
200219014 1012.06-00 Liabilities Assumed as Purchase Price 05/10/2002
200219014 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 05/10/2002
200219014 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 05/10/2002
200219013 1362.03-00 S Termination Year 05/10/2002
200219012 664.00-00 Charitable Remainder Trusts 05/10/2002
200219011 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 05/10/2002
200219010 42.04-07 Waiver for Certain Federally-Assisted Existing Buildings 05/10/2002
200219009 42.04-07 Waiver for Certain Federally-Assisted Existing Buildings 05/10/2002
200219008 708.00-00 Continuation of Partnership 05/10/2002
200219007 9100.00-00 Extension of Time for Making Certain Elections 05/10/2002
200219006 1031.03-00 Like Kind Real Estate 05/10/2002
200219006 1033.02-00 Definition of Involuntary Conversion Events 05/10/2002
200219005 132.04-01 In General 05/10/2002
200219004 613.00-00 Percentage Depletion 05/10/2002
200219003 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 05/10/2002
200219003 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 05/10/2002
200219003 9100.00-00 Extension of Time for Making Certain Elections 05/10/2002
200219002 419.00-00 Treatment of Funded Welfare Benefit Plans 05/10/2002
200219002 419.14-00 Ten or More Employer Plan Exception 05/10/2002
200219002 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 05/10/2002
200219002 4976.01-00 Disqualified Benefits 05/10/2002
200219001 41.51-01 In-house Research Expenses 05/10/2002
200218042 501.03-02 Foundations 05/03/2002
200218042 501.03-30 Organizational and Operational Tests 05/03/2002
200218042 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/03/2002

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