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
200616020 1362.01-03 Late Elections 04/21/2006
200616019 1362.01-03 Late Elections 04/21/2006
200616018 1362.01-03 Late Elections 04/21/2006
200616017 7701.00-00 Definitions 04/21/2006
200616017 9100.00-00 Extension of Time for Making Certain Elections 04/21/2006
200616016 9100.00-00 Extension of Time for Making Certain Elections 04/21/2006
200616015 197.00-00 Amortization of Goodwill & Certain Other Intangibles 04/21/2006
200616014 1362.01-03 Late Elections 04/21/2006
200616013 1362.01-03 Late Elections 04/21/2006
200616012 7701.00-00 Definitions 04/21/2006
200616012 9100.00-00 Extension of Time for Making Certain Elections 04/21/2006
200616011 1362.01-03 Late Elections 04/21/2006
200616010 7701.00-00 Definitions 04/21/2006
200616010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/21/2006
200616009 642.03-00 Charitable Deduction 04/21/2006
200616008 664.03-02 Charitable Remainder Unitrust 04/21/2006
200616008 507.07-00 Aggregate Tax Benefit 04/21/2006
200616008 1041.01-00 Transfers Incident to Divorce 04/21/2006
200616008 2516.01-03 Divorce Within Required Period 04/21/2006
200616008 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/21/2006
200616008 4945.00-00 Excise Taxes on Taxable Expenditures 04/21/2006
200616007 9100.09-00 Section 442; Accounting Periods 04/21/2006
200616007 444.03-00 Procedural Requirements for Making Election 04/21/2006
200616006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/21/2006
200616006 1362.01-03 Late Elections 04/21/2006