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
200808034 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 02/22/2008
200808033 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/22/2008
200808032 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/22/2008
200808031 408.03-00 Rollover Contributions 02/22/2008
200808030 408.03-00 Rollover Contributions 02/22/2008
200808029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/22/2008
200808029 7701.00-00 Definitions 02/22/2008
200808028 3231.01-00 Employers v. Not Employers 02/22/2008
200808027 301.01-00 Dividend in Property 02/22/2008
200808027 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/22/2008
200808027 355.01-00 Spin-Off 02/22/2008
200808026 1362.01-03 Late Elections 02/22/2008
200808025 115.00-00 Income of States, Municipalities, etc. 02/22/2008
200808024 856.01-00 Income Requirements 02/22/2008
200808023 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/22/2008
200808022 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/22/2008
200808021 9100.22-00 Other 02/22/2008
200808021 362.00-00 Basis to Corporations 02/22/2008
200808020 7701.00-00 Definitions 02/22/2008
200808020 9100.00-00 Extension of Time for Making Certain Elections 02/22/2008
200808019 1341.00-00 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right 02/22/2008
200808018 664.03-02 Charitable Remainder Unitrust 02/22/2008
200808018 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 02/22/2008
200808018 170.00-00 Charitable, Etc. Contributions and Gifts 02/22/2008
200808017 4041.03-00 Liability for Tax 02/22/2008

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