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
200208004 1031.00-00 Exchange of Property Held for Productive Use or Investment 02/22/2002
200208003 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 02/22/2002
200208003 4976.01-00 Disqualified Benefits 02/22/2002
200208002 167.14-11 Other Intangible Property 02/22/2002
200208002 446.04-17 Change in Method of Accounting for Depreciation 02/22/2002
200208001 877.01-00 Principal Purpose--the Avoidance of Tax 02/22/2002
200207031 4942.03-03 Minimum Investment Return 02/15/2002
200207031 4942.03-05 Qualifying Distribution 02/15/2002
200207030 4942.03-07 Set-Asides 02/15/2002
200207029 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/15/2002
200207028 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/15/2002
200207027 414.08-00 Church Plan 02/15/2002
200207026 170.12-03 Partial Interests in Property 02/15/2002
200207026 664.00-00 Charitable Remainder Trusts 02/15/2002
200207026 2522.02-03 Charitable Remainder Trusts 02/15/2002
200207025 355.01-01 Split-Off 02/15/2002
200207025 368.04-00 Assets for Control of Transferee (Type "D") 02/15/2002
200207024 9100.00-00 Extension of Time for Making Certain Elections 02/15/2002
200207023 1362.01-03 Late Elections 02/15/2002
200207022 1362.01-03 Late Elections 02/15/2002
200207021 1362.03-00 S Termination Year 02/15/2002
200207020 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 02/15/2002
200207019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/15/2002
200207018 61.00-00 Gross Income v. Not Gross Income 02/15/2002
200207018 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 02/15/2002