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
200906055 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/06/2009
200906054 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/06/2009
200906053 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/06/2009
200906052 7405.00-00 Action for Recovery of Erroneous Refunds 02/06/2009
200906051 3406.02-00 Reportable Payment 02/06/2009
200906050 6501.01-04 Effect of Change in Law 02/06/2009
200906049 6664.00-00 Definitions and Special Rules 02/06/2009
200906048 43.00-00 Enhanced Oil Recovery Credit 02/06/2009
200906047 6229.02-00 Extension by Agreement 02/06/2009
200906046 9999.00-00 Miscellaneous Issues 02/06/2009
200906045 4081.00-00 Gasoline and Diesel Fuels 02/06/2009
200906044 9300.99-04 Supporting Organizations 02/06/2009
200906043 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 02/06/2009
200906042 6511.02-00 Payment Date 02/06/2009
200906042 6511.01-01 Return Filed 02/06/2009
200906041 9100.09-00 Section 442; Accounting Periods 02/06/2009
200906040 301.00-00 Distributions of Property 02/06/2009
200906040 301.01-00 Dividend in Property 02/06/2009
200906040 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 02/06/2009
200906040 305.01-00 Stock Dividends 02/06/2009
200906039 1362.01-03 Late Elections 02/06/2009
200906038 1362.01-03 Late Elections 02/06/2009
200906037 1362.04-00 Inadvertent Terminations 02/06/2009
200906037 1361.03-02 Qualified Subchapter S Trusts 02/06/2009
200906036 9100.20-00 Section 1502; Election to File Consolidated Return 02/06/2009

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