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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
200831017 853.00-00 Foreign Tax Credit Allowed Shareholders 08/01/2008
200831017 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 08/01/2008
200831017 1276.00-00 Disposition Gain Representing Accrued Market Discount Treated as Ordinary Income 08/01/2008
200831017 1296.00-00 Passive Foreign Investment Company 08/01/2008
200831016 1362.04-00 Inadvertent Terminations 08/01/2008
200831015 468A.00-00 Special Rules for Decommissioning Cost 08/01/2008
200831014 468A.00-00 Special Rules for Decommissioning Cost 08/01/2008
200831013 860D.01-00 Election 08/01/2008
200831013 9100.00-00 Extension of Time for Making Certain Elections 08/01/2008
200831012 9100.22-00 Other 08/01/2008
200831012 382.12-16 Controlled Groups 08/01/2008
200831011 1502.75-00 Filing Requirements 08/01/2008
200831010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/01/2008
200831010 7701.00-00 Definitions 08/01/2008
200831009 7701.00-00 Definitions 08/01/2008
200831009 9100.00-00 Extension of Time for Making Certain Elections 08/01/2008
200831009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/01/2008
200831008 897.00-00 Disposition of Investment in United States Real Property 08/01/2008
200831008 1445.02-08 Transferred Interest In a Domestic Corporation That Is Not a U.S. Real Property Holding Corporation (See Also 897.02) 08/01/2008
200831008 9100.00-00 Extension of Time for Making Certain Elections 08/01/2008
200831008 9100.22-00 Other 08/01/2008
200831007 897.00-00 Disposition of Investment in United States Real Property 08/01/2008
200831007 1445.02-08 Transferred Interest In a Domestic Corporation That Is Not a U.S. Real Property Holding Corporation (See Also 897.02) 08/01/2008
200831007 9100.00-00 Extension of Time for Making Certain Elections 08/01/2008
200831007 9100.22-00 Other 08/01/2008

Official Adobe Website