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
200709038 1502.75-00 Filing Requirements 03/02/2007
200709037 368.00-00 Definitions Relating to Corporate Reorganizations 03/02/2007
200709037 368.03-00 Stock for Property (Type "C") 03/02/2007
200709037 368.08-00 Continuity of Interest Rule 03/02/2007
200709037 368.08-06 Business Enterprise Continuity 03/02/2007
200709036 1031.06-00 Multi-Party Exchanges 03/02/2007
200709035 468B.06-00 Other Funds 03/02/2007
200709035 468B.07-00 Clarification Of Taxation of Certain Funds 03/02/2007
200709034 7701.00-00 Definitions 03/02/2007
200709034 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709033 7701.00-00 Definitions 03/02/2007
200709033 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709032 7701.00-00 Definitions 03/02/2007
200709032 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709031 7701.00-00 Definitions 03/02/2007
200709031 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709030 7701.00-00 Definitions 03/02/2007
200709030 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709029 7701.00-00 Definitions 03/02/2007
200709029 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709028 7701.00-00 Definitions 03/02/2007
200709028 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709027 7701.00-00 Definitions 03/02/2007
200709027 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/02/2007
200709026 7701.00-00 Definitions 03/02/2007