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
200901014 355.01-01 Split-Off 01/02/2009
200901014 368.04-00 Assets for Control of Transferee (Type "D") 01/02/2009
200901013 2518.00-00 Disclaimers 01/02/2009
200901013 2601.00-00 Tax On Generation Skipping Transfers 01/02/2009
200901013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/02/2009
200901012 1362.04-00 Inadvertent Terminations 01/02/2009
200901011 1362.02-00 Termination of Election 01/02/2009
200901010 59.00-00 Other Definitions and Special Rules 01/02/2009
200901010 9100.00-00 Extension of Time for Making Certain Elections 01/02/2009
200901009 9100.00-00 Extension of Time for Making Certain Elections 01/02/2009
200901009 469.00-00 Passive Activity Losses and Credits Limited 01/02/2009
200901009 469.03-00 Passive Activity Defined 01/02/2009
200901009 469.03-03 Definition of Activity 01/02/2009
200901008 1222.00-00 Other Terms Relating to Capital Gains and Losses 01/02/2009
200901008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/02/2009
200901008 61.00-00 Gross Income v. Not Gross Income 01/02/2009
200901007 7701.00-00 Definitions 01/02/2009
200901007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/02/2009
200901007 856.00-00 Definition of Real Estate Investment Trust 01/02/2009
200901006 7701.00-00 Definitions 01/02/2009
200901006 9100.00-00 Extension of Time for Making Certain Elections 01/02/2009
200901006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/02/2009
200901005 7701.00-00 Definitions 01/02/2009
200901005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/02/2009
200901004 1031.02-00 Like Kind Property 01/02/2009