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
200820029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/16/2008
200820028 1362.01-03 Late Elections 05/16/2008
200820027 9100.00-00 Extension of Time for Making Certain Elections 05/16/2008
200820026 1362.01-03 Late Elections 05/16/2008
200820025 1031.07-00 Exchanges Not Solely In Kind 05/16/2008
200820024 1362.04-00 Inadvertent Terminations 05/16/2008
200820023 1362.04-00 Inadvertent Terminations 05/16/2008
200820022 1362.04-00 Inadvertent Terminations 05/16/2008
200820021 1361.01-04 More than One Class of Stock 05/16/2008
200820020 351.01-00 Control v. No Control by Transferor 05/16/2008
200820020 367.00-00 Foreign Corporations 05/16/2008
200820019 61.00-00 Gross Income v. Not Gross Income 05/16/2008
200820019 61.05-04 Dividend 05/16/2008
200820018 1362.01-03 Late Elections 05/16/2008
200820017 1031.07-00 Exchanges Not Solely In Kind 05/16/2008
200820016 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 05/16/2008
200820015 7701.00-00 Definitions 05/16/2008
200820015 9100.00-00 Extension of Time for Making Certain Elections 05/16/2008
200820014 1362.04-00 Inadvertent Terminations 05/16/2008
200820014 1361.03-02 Qualified Subchapter S Trusts 05/16/2008
200820013 9100.00-00 Extension of Time for Making Certain Elections 05/16/2008
200820013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/16/2008
200820013 7701.00-00 Definitions 05/16/2008
200820012 103.02-01 Political Subdivisions 05/16/2008
200820011 48.00-00 Energy Credit; Reforestation Credit 05/16/2008