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
200920034 861.09-00 Allocation and Apportionment of Interest Expense (In General) 05/15/2009
200920034 861.09-06 Asset Method of Apportionment 05/15/2009
200920034 861.09-07 Fair Market Value Method 05/15/2009
200920033 2702.02-02 Personal Residence in Trust 05/15/2009
200920032 1031.00-00 Exchange of Property Held for Productive Use or Investment 05/15/2009
200920031 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 05/15/2009
200920030 7701.00-00 Definitions 05/15/2009
200920030 9100.00-00 Extension of Time for Making Certain Elections 05/15/2009
200920030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920029 7701.00-00 Definitions 05/15/2009
200920029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920027 7701.00-00 Definitions 05/15/2009
200920027 9100.00-00 Extension of Time for Making Certain Elections 05/15/2009
200920027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920026 7701.00-00 Definitions 05/15/2009
200920026 9100.00-00 Extension of Time for Making Certain Elections 05/15/2009
200920026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920025 7701.00-00 Definitions 05/15/2009
200920025 9100.00-00 Extension of Time for Making Certain Elections 05/15/2009
200920025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920024 7701.00-00 Definitions 05/15/2009
200920024 9100.00-00 Extension of Time for Making Certain Elections 05/15/2009
200920024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2009
200920023 7701.00-00 Definitions 05/15/2009