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
200606004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/10/2006
200606003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2006
200606002 2632.01-00 Time and Manner of Allocation 02/10/2006
200606002 9100.00-00 Extension of Time for Making Certain Elections 02/10/2006
200606001 6015.00-00 Innocent spouse (including Sections 66, 6013) 02/10/2006
200605019 408.03-00 Rollover Contributions 02/03/2006
200605018 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 02/03/2006
200605017 408.00-00 Individual Retirement Accounts 02/03/2006
200605016 408.03-00 Rollover Contributions 02/03/2006
200605015 4942.03-07 Set-Asides 02/03/2006
200605014 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/03/2006
200605013 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/03/2006
200605013 512.02-00 Partnerships 02/03/2006
200605012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/03/2006
200605011 446.01-00 Clearly v. Not Clearly Reflecting Income 02/03/2006
200605011 451.13-01 Services (Rev. Rul. 71-21) 02/03/2006
200605010 471.03-02 Discounts 02/03/2006
200605009 1362.01-03 Late Elections 02/03/2006
200605008 1362.01-03 Late Elections 02/03/2006
200605007 1362.01-03 Late Elections 02/03/2006
200605006 1362.01-03 Late Elections 02/03/2006
200605005 1362.04-00 Inadvertent Terminations 02/03/2006
200605004 42.05-03 Date Property is Placed in Service 02/03/2006
200605003 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 02/03/2006
200605002 7701.00-00 Definitions 02/03/2006

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