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
200902008 2511.04-00 Gifts Indirectly Made 01/09/2009
200902007 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 01/09/2009
200902007 382.11-09 5-Percent Shareholder 01/09/2009
200902006 1362.02-00 Termination of Election 01/09/2009
200902005 1362.02-00 Termination of Election 01/09/2009
200902004 1362.02-00 Termination of Election 01/09/2009
200902003 1362.02-00 Termination of Election 01/09/2009
200902002 1362.02-00 Termination of Election 01/09/2009
200902001 1362.04-00 Inadvertent Terminations 01/09/2009
200901035 408.03-00 Rollover Contributions 01/02/2009
200901034 501.03-05 Corporations 01/02/2009
200901034 501.33-00 Private v. Public Interest Served 01/02/2009
200901033 162.00-00 Trade or Business (Deductible v. Not Deductible) 01/02/2009
200901033 7701.00-00 Definitions 01/02/2009
200901032 451.13-00 Prepaid and Advance Income 01/02/2009
200901031 1502.21-00 Consolidated Net Operating Loss Deduction 01/02/2009
200901030 61.00-00 Gross Income v. Not Gross Income 01/02/2009
200901030 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/02/2009
200901030 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/02/2009
200901030 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 01/02/2009
200901030 2041.02-00 Post-1942 Powers 01/02/2009
200901030 678.00-00 Person Other Than Grantor Treated as Substantial Owner 01/02/2009
200901029 1341.00-00 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right 01/02/2009
200901028 7702.20-00 Correction of Errors 01/02/2009
200901027 9100.09-00 Section 442; Accounting Periods 01/02/2009