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
200631020 1445.02-08 Transferred Interest In a Domestic Corporation That Is Not a U.S. Real Property Holding Corporation (See Also 897.02) 08/04/2006
200631019 9100.22-00 Other 08/04/2006
200631019 1503.04-04 Dual Resident Corporation 08/04/2006
200631018 1362.01-03 Late Elections 08/04/2006
200631017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/04/2006
200631016 9100.22-00 Other 08/04/2006
200631016 1503.04-04 Dual Resident Corporation 08/04/2006
200631015 1362.01-03 Late Elections 08/04/2006
200631014 704.00-00 Partner's Distributive Share 08/04/2006
200631014 737.00-00 Recognition of Precontribution Gain in Case of Certain Distributions to Contributing Partner 08/04/2006
200631014 751.01-00 Sale or Exchange of Interest in Partnership 08/04/2006
200631013 1362.01-03 Late Elections 08/04/2006
200631012 1031.03-00 Like Kind Real Estate 08/04/2006
200631011 1362.04-00 Inadvertent Terminations 08/04/2006
200631010 754.02-00 Timeliness of Election 08/04/2006
200631010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/04/2006
200631009 2601.00-00 Tax On Generation Skipping Transfers 08/04/2006
200631008 2601.03-01 Irrevocable Trusts 08/04/2006
200631007 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 08/04/2006
200631007 9100.22-00 Other 08/04/2006
200631006 170.12-03 Partial Interests in Property 08/04/2006
200631006 2522.02-03 Charitable Remainder Trusts 08/04/2006
200631005 911.11-01 Timely filed returns 08/04/2006
200631005 9100.19-00 Extension of Time For Filing Return 08/04/2006
200631004 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 08/04/2006