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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200147034 1375.00-00 Tax Imposed On Certain Passive Investment Income 11/23/2001
200147033 861.00-00 Income From Sources Within the U.S. 11/23/2001
200147032 451.19-00 Accrual Method 11/23/2001
200147032 451.13-01 Services (Rev. Rul. 71-21) 11/23/2001
200147032 461.01-00 Accrual Method 11/23/2001
200147031 1362.00-00 Election by Small Business Corporation 11/23/2001
200147030 468A.04-02 Revised Schedules 11/23/2001
200147029 468A.04-02 Revised Schedules 11/23/2001
200147028 61.00-00 Gross Income v. Not Gross Income 11/23/2001
200147028 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/23/2001
200147028 2601.00-00 Tax On Generation Skipping Transfers 11/23/2001
200147027 468A.04-02 Revised Schedules 11/23/2001
200147026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/23/2001
200147025 468A.04-02 Revised Schedules 11/23/2001
200147024 468A.04-02 Revised Schedules 11/23/2001
200147023 108.00-00 Income From Discharge of Indebtedness 11/23/2001
200147023 108.01-00 Exclusion From Gross Income 11/23/2001
200147023 9100.00-00 Extension of Time for Making Certain Elections 11/23/2001
200147022 61.00-00 Gross Income v. Not Gross Income 11/23/2001
200147022 61.03-00 Loan or Mortgage v. Sale 11/23/2001
200147022 61.43-00 Form v. Substance 11/23/2001
200147022 451.01-00 Annual Theory 11/23/2001
200147021 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 11/23/2001
200147021 2515.00-00 Treatment of Generation-Skipping Transfer Tax 11/23/2001
200147020 9100.00-00 Extension of Time for Making Certain Elections 11/23/2001