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
200805010 368.04-00 Assets for Control of Transferee (Type "D") 02/01/2008
200805010 355.01-01 Split-Off 02/01/2008
200805010 355.01-00 Spin-Off 02/01/2008
200805010 351.00-00 Transfer to Corporation Controlled by Transferor 02/01/2008
200805010 368.01-00 Statutory Merger or Consolidation (Type "A") 02/01/2008
200805009 351.00-00 Transfer to Corporation Controlled by Transferor 02/01/2008
200805009 351.02-00 Series of Transactions 02/01/2008
200805008 2652.00-00 Other Definitions 02/01/2008
200805008 9100.00-00 Extension of Time for Making Certain Elections 02/01/2008
200805007 45K.00-00 Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) 02/01/2008
200805006 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 02/01/2008
200805005 2632.01-00 Time and Manner of Allocation 02/01/2008
200805005 9100.00-00 Extension of Time for Making Certain Elections 02/01/2008
200805004 1362.04-00 Inadvertent Terminations 02/01/2008
200805003 1362.01-03 Late Elections 02/01/2008
200805002 856.00-00 Definition of Real Estate Investment Trust 02/01/2008
200805002 9100.00-00 Extension of Time for Making Certain Elections 02/01/2008
200805001 860D.00-00 REMIC Defined 02/01/2008
200805001 9100.00-00 Extension of Time for Making Certain Elections 02/01/2008
200804028 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 01/25/2008
200804027 408.03-00 Rollover Contributions 01/25/2008
200804026 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/25/2008
200804026 513.00-00 Unrelated v. Not Unrelated Trade or Business 01/25/2008
200804025 408.03-00 Rollover Contributions 01/25/2008
200804024 408.03-00 Rollover Contributions 01/25/2008

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