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
200229025 368.04-00 Assets for Control of Transferee (Type "D") 07/19/2002
200229024 1362.04-00 Inadvertent Terminations 07/19/2002
200229023 1362.01-03 Late Elections 07/19/2002
200229022 9100.22-00 Other 07/19/2002
200229022 1503.04-04 Dual Resident Corporation 07/19/2002
200229021 168.20-00 Classification of Property 07/19/2002
200229021 446.04-17 Change in Method of Accounting for Depreciation 07/19/2002
200229020 148.00-00 Arbitrage 07/19/2002
200229020 149.03-00 Advance Refundings 07/19/2002
200229019 482.23-00 Rev. Proc. 65-17 07/19/2002
200229018 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/19/2002
200229018 2601.00-00 Tax On Generation Skipping Transfers 07/19/2002
200229018 641.00-00 Imposition of Tax 07/19/2002
200229018 2702.00-00 Special Valuation Rules for Transfers in Trust 07/19/2002
200229018 61.00-00 Gross Income v. Not Gross Income 07/19/2002
200229018 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/19/2002
200229017 3121.16-01 Employer Contributions 07/19/2002
200229016 162.36-00 Million Dollar Cap - Executive Employee Compensation 07/19/2002
200229015 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/19/2002
200229014 1016.07-00 Improvements, Additions, Other Capital Charges 07/19/2002
200229013 672.02-00 Related or Subordinate Party 07/19/2002
200229013 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/19/2002
200229013 2501.01-00 Gift v. Not a Gift 07/19/2002
200229013 2601.00-00 Tax On Generation Skipping Transfers 07/19/2002
200229012 877.01-00 Principal Purpose--the Avoidance of Tax 07/19/2002

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