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
200419021 9100.00-00 Extension of Time for Making Certain Elections 05/07/2004
200419020 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/07/2004
200419020 368.04-00 Assets for Control of Transferee (Type "D") 05/07/2004
200419019 877.00-00 Expatriation to Avoid Tax 05/07/2004
200419018 877.00-00 Expatriation to Avoid Tax 05/07/2004
200419017 9100.09-00 Section 442; Accounting Periods 05/07/2004
200419016 42.14-01 Correction of Administrative Errors and Omissions 05/07/2004
200419015 1362.01-03 Late Elections 05/07/2004
200419014 952.05-02 Use of Prior Year Deficits After the Tax Reform Act of 1986 05/07/2004
200419013 162.36-00 Million Dollar Cap - Executive Employee Compensation 05/07/2004
200419012 9100.09-00 Section 442; Accounting Periods 05/07/2004
200419011 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 05/07/2004
200419011 2632.01-00 Time and Manner of Allocation 05/07/2004
200419011 2642.00-00 Inclusion Ratio 05/07/2004
200419011 9100.00-00 Extension of Time for Making Certain Elections 05/07/2004
200419010 856.02-00 Investment Requirements 05/07/2004
200419009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/07/2004
200419008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/07/2004
200419007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/07/2004
200419006 451.14-04 Compensation 05/07/2004
200419005 2032.01-00 Exercise of Election 05/07/2004
200419005 9100.00-00 Extension of Time for Making Certain Elections 05/07/2004
200419004 118.01-02 Nonshareholder Contributions 05/07/2004
200419004 118.02-00 Contributions in Aid of Construction 05/07/2004
200419003 9100.09-00 Section 442; Accounting Periods 05/07/2004

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