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
200936038 501.03-30 Organizational and Operational Tests 09/04/2009
200936037 704.01-04 Section 704(c) Considerations 09/04/2009
200936036 6103.08-01 Disclosure within the Department of Treasury 09/04/2009
200936035 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 09/04/2009
200936034 45D.00-00 New Markets Credit 09/04/2009
200936033 267.00-00 Losses, Expenses, and Interest With Respect to Transactions Between Related Parties 09/04/2009
200936032 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 09/04/2009
200936032 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 09/04/2009
200936031 6081.00-00 Extension of Time for Filing Returns 09/04/2009
200936030 6513.03-00 Payment vs. Deposit 09/04/2009
200936029 170.00-00 Charitable, Etc. Contributions and Gifts 09/04/2009
200936028 6011.01-00 Disclosure of Reportable Transactions 09/04/2009
200936027 501.19-00 Organization of Past or Present Armed Forces Members 09/04/2009
200936026 856.02-00 Investment Requirements 09/04/2009
200936025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/04/2009
200936024 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 09/04/2009
200936024 121.01-03 Use 09/04/2009
200936024 121.01-04 Computation of Excludable Gain 09/04/2009
200936023 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/04/2009
200936023 2601.00-00 Tax On Generation Skipping Transfers 09/04/2009
200936022 332.00-00 Complete Liquidation of Subsidiaries 09/04/2009
200936022 355.01-00 Spin-Off 09/04/2009
200936022 368.04-00 Assets for Control of Transferee (Type "D") 09/04/2009
200936021 9100.20-00 Section 1502; Election to File Consolidated Return 09/04/2009
200936021 1502.75-00 Filing Requirements 09/04/2009

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