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
200717014 368.04-00 Assets for Control of Transferee (Type "D") 04/27/2007
200717014 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/27/2007
200717014 355.01-00 Spin-Off 04/27/2007
200717013 468B.07-00 Clarification Of Taxation of Certain Funds 04/27/2007
200717013 468B.02-00 Taxation of Designated Settlement Funds 04/27/2007
200717013 468B.04-00 Definitions 04/27/2007
200717013 6041.00-00 Information at Source 04/27/2007
200717013 6041.03-00 Fixed or Determinable Gains, Profits, or Income 04/27/2007
200717013 6041.02-00 Payments in Course of Trade or Business 04/27/2007
200717013 61.00-00 Gross Income v. Not Gross Income 04/27/2007
200717013 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 04/27/2007
200717012 355.01-00 Spin-Off 04/27/2007
200717012 368.04-00 Assets for Control of Transferee (Type "D") 04/27/2007
200717011 9100.22-00 Other 04/27/2007
200717011 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 04/27/2007
200717011 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 04/27/2007
200717010 61.00.00-00 PAYMENT 04/27/2007
200717010 6041.03-00 Fixed or Determinable Gains, Profits, or Income 04/27/2007
200717010 136.00-00 Energy Conservation Subsidies Provided by Public Utilities 04/27/2007
200717009 168.00-00 (Repealed--1986 Act) Amortization of Emergency Facilities 04/27/2007
200717008 168.00-00 (Repealed--1986 Act) Amortization of Emergency Facilities 04/27/2007
200717007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/27/2007
200717007 2501.01-00 Gift v. Not a Gift 04/27/2007
200717007 2601.03-00 Exceptions 04/27/2007
200717006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/27/2007