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
200616008 507.07-00 Aggregate Tax Benefit 04/21/2006
200616008 1041.01-00 Transfers Incident to Divorce 04/21/2006
200616008 2516.01-03 Divorce Within Required Period 04/21/2006
200616008 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/21/2006
200616008 4945.00-00 Excise Taxes on Taxable Expenditures 04/21/2006
200616007 9100.09-00 Section 442; Accounting Periods 04/21/2006
200616007 444.03-00 Procedural Requirements for Making Election 04/21/2006
200616006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/21/2006
200616006 1362.01-03 Late Elections 04/21/2006
200616005 1031.06-00 Multi-Party Exchanges 04/21/2006
200616004 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/21/2006
200616003 7701.00-00 Definitions 04/21/2006
200616003 9100.00-00 Extension of Time for Making Certain Elections 04/21/2006
200616002 1362.01-03 Late Elections 04/21/2006
200616001 754.02-00 Timeliness of Election 04/21/2006
200616001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/21/2006
200615034 861.08-05 Research and Experimental Expenditures -- Allocation 04/14/2006
200615034 861.08-07 Research and Experimental Expenditures -- Apportionment -- Gross Income Method 04/14/2006
200615033 408.03-00 Rollover Contributions 04/14/2006
200615032 408.01-00 Exclusive Benefit of Individual or His Beneficiary 04/14/2006
200615031 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 04/14/2006
200615030 408.03-00 Rollover Contributions 04/14/2006
200615029 408.03-00 Rollover Contributions 04/14/2006
200615028 408.03-00 Rollover Contributions 04/14/2006
200615027 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/14/2006