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
200634023 408.03-00 Rollover Contributions 08/25/2006
200634022 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/25/2006
200634021 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/25/2006
200634020 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/25/2006
200634019 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/25/2006
200634018 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/25/2006
200634017 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/25/2006
200634016 4942.00-00 Taxes on Failure to Distribute Income 08/25/2006
200634016 4945.00-00 Excise Taxes on Taxable Expenditures 08/25/2006
200634015 7701.00-00 Definitions 08/25/2006
200634014 9100.22-00 Other 08/25/2006
200634014 1503.04-04 Dual Resident Corporation 08/25/2006
200634012 09.26.05-00 BC: Liens: Nondischargeable taxes (See also excep. to discharge) 08/25/2006
200634011 3231.01-00 Employers v. Not Employers 08/25/2006
200634010 338.01-02 Time in which Election must be made 08/25/2006
200634010 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/25/2006
200634009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/25/2006
200634009 1362.01-03 Late Elections 08/25/2006
200634009 444.00-00 Election of Taxable Year Other Than Required Year 08/25/2006
200634008 43.00-00 Enhanced Oil Recovery Credit 08/25/2006
200634007 2632.01-00 Time and Manner of Allocation 08/25/2006
200634006 2632.01-00 Time and Manner of Allocation 08/25/2006
200634005 355.01-00 Spin-Off 08/25/2006
200634005 368.04-00 Assets for Control of Transferee (Type "D") 08/25/2006
200634004 2601.00-00 Tax On Generation Skipping Transfers 08/25/2006

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