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
200938016 2632.00-00 Special Rules for Allocation of GST Exemption 09/18/2009
200938015 9100.00-00 Extension of Time for Making Certain Elections 09/18/2009
200938015 2642.00-00 Inclusion Ratio 09/18/2009
200938015 2632.00-00 Special Rules for Allocation of GST Exemption 09/18/2009
200938014 9100.00-00 Extension of Time for Making Certain Elections 09/18/2009
200938014 2642.00-00 Inclusion Ratio 09/18/2009
200938014 2632.00-00 Special Rules for Allocation of GST Exemption 09/18/2009
200938013 9100.00-00 Extension of Time for Making Certain Elections 09/18/2009
200938013 2642.00-00 Inclusion Ratio 09/18/2009
200938013 2632.00-00 Special Rules for Allocation of GST Exemption 09/18/2009
200938012 9100.09-00 Section 442; Accounting Periods 09/18/2009
200938011 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 09/18/2009
200938011 901.01-04 Dual Capacity Taxpayers 09/18/2009
200938010 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 09/18/2009
200938010 382.11-07 Treating Interests As Stock 09/18/2009
200938009 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 09/18/2009
200938009 115.00-00 Income of States, Municipalities, etc. 09/18/2009
200938008 7701.00-00 Definitions 09/18/2009
200938008 9100.00-00 Extension of Time for Making Certain Elections 09/18/2009
200938008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/18/2009
200938007 1362.04-00 Inadvertent Terminations 09/18/2009
200938006 61.00-00 Gross Income v. Not Gross Income 09/18/2009
200938006 817.00-00 Treatment of Variable Contracts 09/18/2009
200938005 6321.01-05 Bank Accounts--General (See 6331.31-00) 09/18/2009
200938005 6331.31-00 Banks 09/18/2009