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
200906035 1361.03-03 Electing Small Business Trusts 02/06/2009
200906034 338.01-02 Time in which Election must be made 02/06/2009
200906034 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 02/06/2009
200906033 368.04-00 Assets for Control of Transferee (Type "D") 02/06/2009
200906033 355.01-01 Split-Off 02/06/2009
200906032 355.01-01 Split-Off 02/06/2009
200906032 368.04-00 Assets for Control of Transferee (Type "D") 02/06/2009
200906032 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 02/06/2009
200906031 7701.00-00 Definitions 02/06/2009
200906031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/06/2009
200906030 1362.04-00 Inadvertent Terminations 02/06/2009
200906029 1361.00-00 Definitions 02/06/2009
200906028 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/06/2009
200906028 355.01-01 Split-Off 02/06/2009
200906028 368.04-00 Assets for Control of Transferee (Type "D") 02/06/2009
200906027 1362.04-00 Inadvertent Terminations 02/06/2009
200906026 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 02/06/2009
200906026 9100.00-00 Extension of Time for Making Certain Elections 02/06/2009
200906026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/06/2009
200906025 1362.01-03 Late Elections 02/06/2009
200906024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/06/2009
200906023 2632.00-00 Special Rules for Allocation of GST Exemption 02/06/2009
200906023 9100.00-00 Extension of Time for Making Certain Elections 02/06/2009
200906022 1362.01-03 Late Elections 02/06/2009
200906021 1362.01-03 Late Elections 02/06/2009

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