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
201438029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/19/2014
201438028 6721.00-00 Failure to File Certain Information Returns (See Also 6652.00-00) 09/19/2014
201438027 861.04-00 Compensation for Labor or Services 09/19/2014
201438027 904.02-00 Carryback and Carrryover 09/19/2014
201438026 6229.02-00 Extension by Agreement 09/19/2014
201438025 6201.00-00 Assessment Authority 09/19/2014
201438024 6601.01-01 Carryback Eliminating Deficiencies 09/19/2014
201438023 6511.09-00 Timeliness of Claim 09/19/2014
201438022 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 09/19/2014
201438022 832.00-00 Insurance Company Taxable Income 09/19/2014
201438021 3504.00-00 Acts to be Performed by Agents 09/19/2014
201438021 6011.04-00 Employer Requirements 09/19/2014
201438021 6501.04-00 Adequacy of Return to Start Limitations Running (Sufficient v Insufficient) 09/19/2014
201438020 9114.03-07 China 09/19/2014
201438019 1502.21-00 Consolidated Net Operating Loss Deduction 09/19/2014
201438019 9100.22-00 Other 09/19/2014
201438018 338.01-02 Time in which Election must be made 09/19/2014
201438018 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 09/19/2014
201438017 7701.00-00 Definitions 09/19/2014
201438017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/19/2014
201438016 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/19/2014
201438016 2601.00-00 Tax On Generation Skipping Transfers 09/19/2014
201438015 1362.04-00 Inadvertent Terminations 09/19/2014
201438014 642.03-02 Pursuant to Governing Instrument 09/19/2014
201438014 691.01-00 Includibility of Item as Income in Respect of Decedent Generally 09/19/2014