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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Номер UILC Тема Дата публикации
200942004 469.03-03 Definition of Activity 10/16/2009
200942003 7701.00-00 Definitions 10/16/2009
200942003 9100.00-00 Extension of Time for Making Certain Elections 10/16/2009
200942002 142.06-00 Local Furnishing of Electrical Energy or Gas 10/16/2009
200942001 332.00-00 Complete Liquidation of Subsidiaries 10/16/2009
200942001 351.00-00 Transfer to Corporation Controlled by Transferor 10/16/2009
200942001 355.01-00 Spin-Off 10/16/2009
200942001 368.01-02 Using Stock of Corporation Controlling Merged Corporation 10/16/2009
200941039 501.36-00 Business Activities 10/09/2009
200941038 501.03-30 Organizational and Operational Tests 10/09/2009
200941038 501.03-33 Lessening the Burdens of Government 10/09/2009
200941037 408.03-00 Rollover Contributions 10/09/2009
200941036 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/09/2009
200941035 408.03-00 Rollover Contributions 10/09/2009
200941034 408.03-00 Rollover Contributions 10/09/2009
200941033 402.08-00 Rollover Contributions 10/09/2009
200941032 408.03-00 Rollover Contributions 10/09/2009
200941031 408.03-00 Rollover Contributions 10/09/2009
200941030 6330.00-00 Collection Due Process - Levy 10/09/2009
200941029 7503.00-00 Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday 10/09/2009
200941028 6611.00-00 Interest on Overpayments (Interest v. No Interest) 10/09/2009
200941027 6227.00-00 Administrative Adjustments Requests 10/09/2009
200941026 6224.01-01 Settlement Agreement 10/09/2009
200941025 6231.00-00 Definitions and Special Rules 10/09/2009
200941025 6231.01-01 Exception for Small Partnerships 10/09/2009