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
200705016 355.01-00 Spin-Off 02/02/2007
200705016 355.05-01 Distribution of Control 02/02/2007
200705016 355.09-00 Distributions Within a Consolidated Group 02/02/2007
200705015 1362.04-00 Inadvertent Terminations 02/02/2007
200705014 351.00-00 Transfer to Corporation Controlled by Transferor 02/02/2007
200705014 355.01-00 Spin-Off 02/02/2007
200705013 856.04-00 Rents From Real Property 02/02/2007
200705012 1362.04-00 Inadvertent Terminations 02/02/2007
200705011 1362.00-00 Election by Small Business Corporation 02/02/2007
200705011 1362.01-00 Eligible v. Ineligible 02/02/2007
200705011 1362.01-03 Late Elections 02/02/2007
200705010 61.53-00 Fringe Benefits 02/02/2007
200705010 61.53-01 Valuation Rules 02/02/2007
200705010 132.03-00 Working Condition Fringe 02/02/2007
200705010 3121.01-00 Wages 02/02/2007
200705010 3306.02-00 Wages 02/02/2007
200705010 3401.01-00 Wages Subject to Withholding 02/02/2007
200705010 6051.00-00 Receipts for Employees 02/02/2007
200705010 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 02/02/2007
200705009 1362.01-03 Late Elections 02/02/2007
200705008 1362.01-03 Late Elections 02/02/2007
200705007 1362.02-03 Passive Investment Income 02/02/2007
200705006 1362.02-03 Passive Investment Income 02/02/2007
200705005 9100.22-00 Other 02/02/2007
200705005 1503.04-04 Dual Resident Corporation 02/02/2007

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