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
200908030 6228.02-00 Period for Filing Petition 02/20/2009
200908029 6330.00-00 Collection Due Process - Levy 02/20/2009
200908028 7605.00-00 Time and Place of Examination 02/20/2009
200908027 6103.03-00 Disclosure to Taxpayer's Designee 02/20/2009
200908027 6231.07-00 Tax Matters Partner 02/20/2009
200908026 6103.03-00 Disclosure to Taxpayer's Designee 02/20/2009
200908025 61.00-00 Gross Income v. Not Gross Income 02/20/2009
200908025 6041.00-00 Information at Source 02/20/2009
200908024 9100.09-00 Section 442; Accounting Periods 02/20/2009
200908023 9100.09-00 Section 442; Accounting Periods 02/20/2009
200908022 1362.01-03 Late Elections 02/20/2009
200908021 7701.00-00 Definitions 02/20/2009
200908021 9100.00-00 Extension of Time for Making Certain Elections 02/20/2009
200908021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/20/2009
200908020 1295.02-02 Retroactive Elections 02/20/2009
200908019 807.02-00 Rules for Certain Reserves; Items Taken Into Account 02/20/2009
200908019 871.04-00 Repeal of Tax on Interest of Non-resident Alien Individuals Received From Certain Portfolio Debt Investments 02/20/2009
200908019 881.02-00 Repeal of Tax On Interest of Foreign Corporations Received From Certain Portfolio Debt Investments 02/20/2009
200908018 754.02-00 Timeliness of Election 02/20/2009
200908018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/20/2009
200908017 9100.00-00 Extension of Time for Making Certain Elections 02/20/2009
200908017 7701.00-00 Definitions 02/20/2009
200908017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/20/2009
200908016 332.00-00 Complete Liquidation of Subsidiaries 02/20/2009
200908016 351.00-00 Transfer to Corporation Controlled by Transferor 02/20/2009

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