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
200214017 642.03-06 Pooled Income Funds 04/05/2002
200214016 702.00-00 Income and Credits of Partner 04/05/2002
200214016 704.00-00 Partner's Distributive Share 04/05/2002
200214016 708.01-00 Termination 04/05/2002
200214016 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/05/2002
200214016 722.00-00 Basis of Contributing Partner's Interest 04/05/2002
200214016 723.00-00 Basis of Property Contributed to Partnership 04/05/2002
200214016 761.00-00 Terms Defined 04/05/2002
200214016 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 04/05/2002
200214016 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 04/05/2002
200214016 7701.02-00 Partnerships v. Associations 04/05/2002
200214016 38.00-00 General Business Credit 04/05/2002
200214016 1396.00-00 Empowerment Zone Employment Credit 04/05/2002
200214015 167.24-00 Post-1970 CLADR Assets 04/05/2002
200214014 355.01-00 Spin-Off 04/05/2002
200214014 368.04-00 Assets for Control of Transferee (Type "D") 04/05/2002
200214013 877.01-00 Principal Purpose--the Avoidance of Tax 04/05/2002
200214012 2601.00-00 Tax On Generation Skipping Transfers 04/05/2002
200214011 2652.01-02 Special Election for QTIP 04/05/2002
200214011 9100.22-00 Other 04/05/2002
200214010 3231.01-00 Employers v. Not Employers 04/05/2002
200214009 3231.01-00 Employers v. Not Employers 04/05/2002
200214008 3231.01-00 Employers v. Not Employers 04/05/2002
200214007 274.01-00 Entertainment, Amusement, or Recreation 04/05/2002
200214007 274.07-00 Treatment of Facility 04/05/2002

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