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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編號 UILC 主題 發布日期
200243034 382.12-08 Title 11 or Similar Case 10/25/2002
200243033 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243032 355.01-00 Spin-Off 10/25/2002
200243032 368.04-00 Assets for Control of Transferee (Type "D") 10/25/2002
200243031 672.00-00 Definitions and Rules 10/25/2002
200243031 2104.00-00 Property Within U.S. 10/25/2002
200243031 7701.00-00 Definitions 10/25/2002
200243030 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 10/25/2002
200243030 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 10/25/2002
200243030 2519.00-00 Disposition of Certain Life Estates 10/25/2002
200243030 2652.00-00 Other Definitions 10/25/2002
200243029 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 10/25/2002
200243029 9114.03-19 Ireland 10/25/2002
200243028 355.01-01 Split-Off 10/25/2002
200243028 368.04-00 Assets for Control of Transferee (Type "D") 10/25/2002
200243027 355.01-00 Spin-Off 10/25/2002
200243026 2601.00-00 Tax On Generation Skipping Transfers 10/25/2002
200243025 9100.00-00 Extension of Time for Making Certain Elections 10/25/2002
200243025 469.00-00 Passive Activity Losses and Credits Limited 10/25/2002
200243024 468A.00-00 Special Rules for Decommissioning Cost 10/25/2002
200243024 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 10/25/2002
200243024 1012.06-00 Liabilities Assumed as Purchase Price 10/25/2002
200243024 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 10/25/2002
200243023 115.00-00 Income of States, Municipalities, etc. 10/25/2002
200243023 7701.00-00 Definitions 10/25/2002

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