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
200822010 851.02-00 Gross Income Requirement 05/30/2008
200822009 1361.03-03 Electing Small Business Trusts 05/30/2008
200822009 1362.04-00 Inadvertent Terminations 05/30/2008
200822008 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 05/30/2008
200822008 672.02-00 Related or Subordinate Party 05/30/2008
200822008 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 05/30/2008
200822008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/30/2008
200822008 2601.00-00 Tax On Generation Skipping Transfers 05/30/2008
200822007 41.00-00 Credit for Increasing Research Activities 05/30/2008
200822006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/30/2008
200822005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/30/2008
200822004 2652.01-02 Special Election for QTIP 05/30/2008
200822004 9100.00-00 Extension of Time for Making Certain Elections 05/30/2008
200822004 2642.00-00 Inclusion Ratio 05/30/2008
200822004 2654.03-00 Separate Shares 05/30/2008
200822003 2511.00-00 Transfers in General (Gift v. Not a Gift) 05/30/2008
200822003 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 05/30/2008
200822002 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 05/30/2008
200822002 104.02-00 Workmen's Compensation 05/30/2008
200822001 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 05/30/2008
200822001 9100.00-00 Extension of Time for Making Certain Elections 05/30/2008
200821041 412.06-00 Minimum Funding Waiver 05/23/2008
200821040 412.06-00 Minimum Funding Waiver 05/23/2008
200821039 412.06-00 Minimum Funding Waiver 05/23/2008
200821038 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/23/2008

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