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
200645024 408.03-00 Rollover Contributions 11/10/2006
200645023 6679.02-00 Insufficient Information on Return 11/10/2006
200645023 6679.03-00 Reasonable Cause Exception 11/10/2006
200645023 6038.02-00 Dollar Penalty for Failure to Furnish Information 11/10/2006
200645023 6046.00-00 Returns as to Organization or Reorganization of Foreign Corporations and as to Acquisitions of Their Stock 11/10/2006
200645022 3231.01-00 Employers v. Not Employers 11/10/2006
200645021 3231.01-00 Employers v. Not Employers 11/10/2006
200645020 3231.01-00 Employers v. Not Employers 11/10/2006
200645019 6501.03-03 Date Limitations Begin 11/10/2006
200645018 894.14-00 Hybrid Entities 11/10/2006
200645017 3406.00-00 Backup Withholding 11/10/2006
200645017 6041.03-00 Fixed or Determinable Gains, Profits, or Income 11/10/2006
200645017 6041.05-00 Payments Specifically Included 11/10/2006
200645017 6045.00-00 Returns of Brokers 11/10/2006
200645017 6049.01-00 Reportable Interest 11/10/2006
200645016 9100.22-00 Other 11/10/2006
200645016 1503.04-04 Dual Resident Corporation 11/10/2006
200645015 368.06-00 Change in Identity, etc. (Type "F") 11/10/2006
200645014 42.00-00 Low-Income Housing Credit 11/10/2006
200645014 42.04-07 Waiver for Certain Federally-Assisted Existing Buildings 11/10/2006
200645013 355.01-01 Split-Off 11/10/2006
200645013 368.04-00 Assets for Control of Transferee (Type "D") 11/10/2006
200645012 332.00-00 Complete Liquidation of Subsidiaries 11/10/2006
200645012 351.00-00 Transfer to Corporation Controlled by Transferor 11/10/2006
200645012 368.04-00 Assets for Control of Transferee (Type "D") 11/10/2006