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
200935001 468A.04-02 Revised Schedules 08/28/2009
200934048 4971.02-00 Additional Tax 08/21/2009
200934047 4971.02-00 Additional Tax 08/21/2009
200934046 408.03-00 Rollover Contributions 08/21/2009
200934045 501.04-07 Homeowners Association 08/21/2009
200934044 7701-01.00 Associations v. Corporations; Kintner-Type 08/21/2009
200934043 7701-01.00 Associations v. Corporations; Kintner-Type 08/21/2009
200934042 7121.00-00 Closing Agreements 08/21/2009
200934041 162.00-00 Trade or Business (Deductible v. Not Deductible) 08/21/2009
200934040 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 08/21/2009
200934040 6511.03-00 Special Rules 08/21/2009
200934039 6103.08-00 Disclosure to Federal Employees for Tax Administration Purposes 08/21/2009
200934038 368.00-00 Definitions Relating to Corporate Reorganizations 08/21/2009
200934037 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/21/2009
200934036 2632.03-00 Allocation of Unused GST Exemption 08/21/2009
200934036 2652.00-00 Other Definitions 08/21/2009
200934036 9100.00-00 Extension of Time for Making Certain Elections 08/21/2009
200934035 1362.00-00 Election by Small Business Corporation 08/21/2009
200934034 9100.00-00 Extension of Time for Making Certain Elections 08/21/2009
200934033 9100.22-00 Other 08/21/2009
200934033 1502.13-00 Intercompany Transactions 08/21/2009
200934032 7701.00-00 Definitions 08/21/2009
200934032 9100.00-00 Extension of Time for Making Certain Elections 08/21/2009
200934032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/21/2009
200934031 7701.00-00 Definitions 08/21/2009