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
200805023 3231.01-00 Employers v. Not Employers 02/01/2008
200805022 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 02/01/2008
200805022 101.05-00 Flexible Premium Contracts Before 1985 02/01/2008
200805022 7702.00-00 Life Insurance Contract Defined 02/01/2008
200805021 1341.00-00 Computation of Tax Where Taxpayer Restores Substantial Amount Held Under Claim of Right 02/01/2008
200805021 61.00-00 Gross Income v. Not Gross Income 02/01/2008
200805020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/01/2008
200805019 148.00-00 Arbitrage 02/01/2008
200805019 148.02-00 Higher Yielding Investment 02/01/2008
200805018 9100.20-00 Section 1502; Election to File Consolidated Return 02/01/2008
200805018 1502.75-00 Filing Requirements 02/01/2008
200805017 9100.00-00 Extension of Time for Making Certain Elections 02/01/2008
200805017 856.00-00 Definition of Real Estate Investment Trust 02/01/2008
200805016 9100.03-00 Section 146; Volume Cap 02/01/2008
200805015 1502.75-00 Filing Requirements 02/01/2008
200805015 9100.00-00 Extension of Time for Making Certain Elections 02/01/2008
200805014 9100.22-00 Other 02/01/2008
200805014 1503.04-04 Dual Resident Corporation 02/01/2008
200805013 7701.00-00 Definitions 02/01/2008
200805013 9100.00-00 Extension of Time for Making Certain Elections 02/01/2008
200805013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/01/2008
200805012 1031.03-00 Like Kind Real Estate 02/01/2008
200805011 355.01-00 Spin-Off 02/01/2008
200805011 368.08-08 Transfers to Controlled Corporations 02/01/2008
200805011 351.00-00 Transfer to Corporation Controlled by Transferor 02/01/2008

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