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
200637027 1503.04-00 Dual Consolidated Loss 09/15/2006
200637027 1503.04-04 Dual Resident Corporation 09/15/2006
200637027 9100.00-00 Extension of Time for Making Certain Elections 09/15/2006
200637027 9100.22-00 Other 09/15/2006
200637026 9100.00-00 Extension of Time for Making Certain Elections 09/15/2006
200637026 163.03-03 Investment Income and Expenses 09/15/2006
200637025 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/15/2006
200637025 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/15/2006
200637025 2501.01-01 Transfer by Incompetent or Incompetent's Committee 09/15/2006
200637024 1361.03-02 Qualified Subchapter S Trusts 09/15/2006
200637023 9100.00-00 Extension of Time for Making Certain Elections 09/15/2006
200637022 304.00-00 Redemption Through Use of Related Corporations 09/15/2006
200637021 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/15/2006
200637021 2514.03-00 Definition of General Power of Appointment 09/15/2006
200637021 2601.00-00 Tax On Generation Skipping Transfers 09/15/2006
200637020 9100.09-00 Section 442; Accounting Periods 09/15/2006
200637019 1362.01-03 Late Elections 09/15/2006
200637018 851.02-00 Gross Income Requirement 09/15/2006
200637017 9100.09-00 Section 442; Accounting Periods 09/15/2006
200637016 9100.09-00 Section 442; Accounting Periods 09/15/2006
200637015 1362.01-03 Late Elections 09/15/2006
200637014 3121.15-00 Application of Hospital Insurance Tax to Federal, State, and Local Government 09/15/2006
200637013 1362.01-03 Late Elections 09/15/2006
200637012 1362.04-00 Inadvertent Terminations 09/15/2006
200637011 9100.00-00 Extension of Time for Making Certain Elections 09/15/2006

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