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
200935020 115.00-00 Income of States, Municipalities, etc. 08/28/2009
200935019 1388.00-00 Definitions; Special Rules 08/28/2009
200935018 1362.04-00 Inadvertent Terminations 08/28/2009
200935018 1361.03-02 Qualified Subchapter S Trusts 08/28/2009
200935017 1362.01-03 Late Elections 08/28/2009
200935016 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 08/28/2009
200935015 1361.00-00 Definitions 08/28/2009
200935015 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 08/28/2009
200935015 1361.01-04 More than One Class of Stock 08/28/2009
200935015 1362.00-00 Election by Small Business Corporation 08/28/2009
200935015 1362.01-00 Eligible v. Ineligible 08/28/2009
200935015 1362.04-00 Inadvertent Terminations 08/28/2009
200935014 1361.00-00 Definitions 08/28/2009
200935014 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 08/28/2009
200935014 1361.01-04 More than One Class of Stock 08/28/2009
200935014 1362.00-00 Election by Small Business Corporation 08/28/2009
200935014 1362.01-00 Eligible v. Ineligible 08/28/2009
200935014 1362.04-00 Inadvertent Terminations 08/28/2009
200935013 301.00-00 Distributions of Property 08/28/2009
200935012 337.16-02 Allowable Worthless Stock Loss 08/28/2009
200935012 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 08/28/2009
200935011 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 08/28/2009
200935011 1504.00-00 Definitions 08/28/2009
200935010 9100.20-00 Section 1502; Election to File Consolidated Return 08/28/2009
200935010 1502.75-00 Filing Requirements 08/28/2009