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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200907029 6229.02-00 Extension by Agreement 02/13/2009
200907028 6223.04-02 Proceedings Not Finished 02/13/2009
200907027 6503.00-00 Suspension of Running of Period of Limitation (Suspended v. Not Suspended) 02/13/2009
200907026 7122.00-00 Offers in Compromises 02/13/2009
200907025 2041.02-00 Post-1942 Powers 02/13/2009
200907024 367.30-00 Transfers of Intangible Property to Foreign Corporations Under Section 367(d) 02/13/2009
200907023 368.04-00 Assets for Control of Transferee (Type "D") 02/13/2009
200907023 355.01-01 Split-Off 02/13/2009
200907022 7701.00-00 Definitions 02/13/2009
200907022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/13/2009
200907021 1362.01-00 Eligible v. Ineligible 02/13/2009
200907021 1362.01-03 Late Elections 02/13/2009
200907020 9100.20-00 Section 1502; Election to File Consolidated Return 02/13/2009
200907020 1502.75-00 Filing Requirements 02/13/2009
200907019 9100.22-00 Other 02/13/2009
200907019 165.07-01 Elections 02/13/2009
200907018 9100.00-00 Extension of Time for Making Certain Elections 02/13/2009
200907017 1362.01-03 Late Elections 02/13/2009
200907016 1362.01-03 Late Elections 02/13/2009
200907015 169.02-00 Election of Amortization 02/13/2009
200907015 9100.00-00 Extension of Time for Making Certain Elections 02/13/2009
200907014 1381.02-00 Certain Other Cooperatives 02/13/2009
200907013 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/13/2009
200907013 355.01-01 Split-Off 02/13/2009
200907013 368.00-00 Definitions Relating to Corporate Reorganizations 02/13/2009

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