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
200210062 9100.22-00 Other 03/08/2002
200210062 1503.04-04 Dual Resident Corporation 03/08/2002
200210062 9100.18-00 Section 927; FSC Election 03/08/2002
200210061 643.06-00 Multiple Trusts 03/08/2002
200210061 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/08/2002
200210061 1223.00-00 Holding Period of Capital Assets 03/08/2002
200210061 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 03/08/2002
200210060 1362.01-03 Late Elections 03/08/2002
200210059 338.01-02 Time in which Election must be made 03/08/2002
200210059 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/08/2002
200210058 338.01-02 Time in which Election must be made 03/08/2002
200210058 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/08/2002
200210057 338.01-02 Time in which Election must be made 03/08/2002
200210057 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/08/2002
200210056 643.06-00 Multiple Trusts 03/08/2002
200210056 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/08/2002
200210056 1223.00-00 Holding Period of Capital Assets 03/08/2002
200210056 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 03/08/2002
200210056 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/08/2002
200210056 2601.00-00 Tax On Generation Skipping Transfers 03/08/2002
200210055 9100.02-03 R and D Expenditures 03/08/2002
200210055 59.05-04 Elections 03/08/2002
200210054 2601.00-00 Tax On Generation Skipping Transfers 03/08/2002
200210053 167.14-11 Other Intangible Property 03/08/2002
200210053 446.04-17 Change in Method of Accounting for Depreciation 03/08/2002