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
200202046 338.01-02 Time in which Election must be made 01/11/2002
200202046 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 01/11/2002
200202045 460.00-00 Special Rules for Long-Term Contracts 01/11/2002
200202045 460.05-00 Definition of Long-Term Contract (See Also 451) 01/11/2002
200202044 382.12-16 Controlled Groups 01/11/2002
200202044 9100.00-00 Extension of Time for Making Certain Elections 01/11/2002
200202043 382.12-16 Controlled Groups 01/11/2002
200202043 9100.00-00 Extension of Time for Making Certain Elections 01/11/2002
200202042 1362.01-03 Late Elections 01/11/2002
200202041 1362.01-03 Late Elections 01/11/2002
200202040 1362.01-03 Late Elections 01/11/2002
200202039 1362.01-03 Late Elections 01/11/2002
200202038 1362.01-03 Late Elections 01/11/2002
200202037 1362.01-03 Late Elections 01/11/2002
200202036 2511.00-00 Transfers in General (Gift v. Not a Gift) 01/11/2002
200202035 468A.04-02 Revised Schedules 01/11/2002
200202034 170.01-00 Time of Making Contribution 01/11/2002
200202033 61.00-00 Gross Income v. Not Gross Income 01/11/2002
200202033 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/11/2002
200202033 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 01/11/2002
200202033 1223.00-00 Holding Period of Capital Assets 01/11/2002
200202033 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/11/2002
200202033 2511.00-00 Transfers in General (Gift v. Not a Gift) 01/11/2002
200202033 2601.00-00 Tax On Generation Skipping Transfers 01/11/2002
200202032 2031.01-00 Valuation of Property in General 01/11/2002

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