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
200121016 561.05-00 Regulated Investment Companies 05/25/2001
200121016 562.02-00 Distributions in Liquidation 05/25/2001
200121016 702.00-00 Income and Credits of Partner 05/25/2001
200121016 704.01-02 Economic Effect 05/25/2001
200121016 851.00-00 Definition of Regulated Investment Company 05/25/2001
200121015 2702.00-00 Special Valuation Rules for Transfers in Trust 05/25/2001
200121014 468A.04-02 Revised Schedules 05/25/2001
200121013 351.00-00 Transfer to Corporation Controlled by Transferor 05/25/2001
200121013 357.00-00 Assumption of Liability (Gain Recognized v. Not Recognized) 05/25/2001
200121013 358.03-00 Assumption of Liabilities 05/25/2001
200121013 1502.13-02 Obligations of Members 05/25/2001
200121013 1502.20-00 Loss Disallowance Rule 05/25/2001
200121012 9999.98-00 Not Able to Identify Under Present List 05/25/2001
200121011 1362.01-03 Late Elections 05/25/2001
200121010 368.01-00 Statutory Merger or Consolidation (Type "A") 05/25/2001
200121008 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 05/25/2001
200121008 6511.01-00 Limitation of Amount 05/25/2001
200121008 6511.01-01 Return Filed 05/25/2001
200121008 6511.02-04 Estimated Tax Payments and Withholdings 05/25/2001
200121008 6511.05-00 Amended or Supplemental Claims 05/25/2001
200121008 6511.06-00 Effect of Waiver Filed 05/25/2001
200121008 6511.09-00 Timeliness of Claim 05/25/2001
200121008 6511.10-00 Return Filed 05/25/2001
200121007 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 05/25/2001
200121006 263A.01-02 Property Acquired for Resale 05/25/2001

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