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
200544022 408.03-00 Rollover Contributions 11/04/2005
200544021 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 11/04/2005
200544021 512.01-02 Rent v. Ordinary Business Profits 11/04/2005
200544020 501.04-06 Community 11/04/2005
200544019 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/04/2005
200544018 7701.00-00 Definitions 11/04/2005
200544018 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 11/04/2005
200544017 2601.03-03 Property Includible in Estate Under Section 2042 11/04/2005
200544017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/04/2005
200544016 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 11/04/2005
200544015 9100.00-00 Extension of Time for Making Certain Elections 11/04/2005
200544014 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/04/2005
200544014 368.04-00 Assets for Control of Transferee (Type "D") 11/04/2005
200544013 9100.09-00 Section 442; Accounting Periods 11/04/2005
200544013 444.03-00 Procedural Requirements for Making Election 11/04/2005
200544012 9100.09-00 Section 442; Accounting Periods 11/04/2005
200544012 444.03-00 Procedural Requirements for Making Election 11/04/2005
200544011 9999.98-00 Not Able to Identify Under Present List 11/04/2005
200544010 9999.98-00 Not Able to Identify Under Present List 11/04/2005
200544009 9999.98-00 Not Able to Identify Under Present List 11/04/2005
200544008 9999.98-00 Not Able to Identify Under Present List 11/04/2005
200544007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/04/2005
200544007 61.00.00-00 PAYMENT 11/04/2005
200544007 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 11/04/2005
200544007 1223.00-00 Holding Period of Capital Assets 11/04/2005

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