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
200916018 1362.01-03 Late Elections 04/17/2009
200916017 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/17/2009
200916017 355.01-00 Spin-Off 04/17/2009
200916017 368.00-00 Definitions Relating to Corporate Reorganizations 04/17/2009
200916017 368.04-00 Assets for Control of Transferee (Type "D") 04/17/2009
200916016 851.07-00 Treatment of Certain Hedging Transactions 04/17/2009
200916016 851.00-00 Definition of Regulated Investment Company 04/17/2009
200916015 9100.00-00 Extension of Time for Making Certain Elections 04/17/2009
200916014 856.01-00 Income Requirements 04/17/2009
200916013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2009
200916012 162.36-02 Covered Employees 04/17/2009
200916011 7701.00-00 Definitions 04/17/2009
200916011 9100.00-00 Extension of Time for Making Certain Elections 04/17/2009
200916010 9100.00-00 Extension of Time for Making Certain Elections 04/17/2009
200916010 1362.04-00 Inadvertent Terminations 04/17/2009
200916010 1361.05-00 Qualified Subchapter S Subsidiary 04/17/2009
200916009 7701.00-00 Definitions 04/17/2009
200916009 9100.00-00 Extension of Time for Making Certain Elections 04/17/2009
200916008 9100.22-00 Other 04/17/2009
200916008 992.02-00 Election 04/17/2009
200916007 42.03-00 Qualified Basis 04/17/2009
200916007 167.13-05 Buildings 04/17/2009
200916007 168.00-00 Modified Accelerated Cost Recovery System 04/17/2009
200916007 263.01-00 Construction Costs 04/17/2009
200916007 263A.02-10 Substantially Constructed Self-Constructed Property 04/17/2009