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
200531001 835.00-00 Election By Reciprocal 08/05/2005
200530033 408.03-00 Rollover Contributions 07/29/2005
200530032 408.03-00 Rollover Contributions 07/29/2005
200530031 9999.98-00 Not Able to Identify Under Present List 07/29/2005
200530030 501.14-00 Credit Unions 07/29/2005
200530029 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 07/29/2005
200530029 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/29/2005
200530029 513.00-00 Unrelated v. Not Unrelated Trade or Business 07/29/2005
200530028 170.07-01 Churches 07/29/2005
200530027 1092.06-00 Straddle Defined 07/29/2005
200530027 263.21-00 Interest and Carrying Costs - Straddles 07/29/2005
200530026 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/29/2005
200530025 3231.01-00 Employers v. Not Employers 07/29/2005
200530024 3231.01-00 Employers v. Not Employers 07/29/2005
200530023 338.02-00 Qualified Stock Purchase 07/29/2005
200530022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/29/2005
200530021 7701.00-00 Definitions 07/29/2005
200530021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/29/2005
200530020 2041.07-00 Release of Powers 07/29/2005
200530020 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 07/29/2005
200530020 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 07/29/2005
200530019 7701.00-00 Definitions 07/29/2005
200530019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/29/2005
200530018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/29/2005
200530017 355.01-00 Spin-Off 07/29/2005

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