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
200848019 9100.22-00 Other 11/28/2008
200848019 1503.04-04 Dual Resident Corporation 11/28/2008
200848018 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 11/28/2008
200848017 675.04-00 General Powers of Administration 11/28/2008
200848017 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 11/28/2008
200848016 675.04-00 General Powers of Administration 11/28/2008
200848016 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 11/28/2008
200848015 675.04-00 General Powers of Administration 11/28/2008
200848015 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 11/28/2008
200848014 2209.00-00 Certain Residents of Possessions Considered NonresidentD Not Citizens of the United States 11/28/2008
200848014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/28/2008
200848013 9100.22-00 Other 11/28/2008
200848012 1362.01-03 Late Elections 11/28/2008
200848011 7701.00-00 Definitions 11/28/2008
200848010 897.00-00 Disposition of Investment in United States Real Property 11/28/2008
200848010 897.03-00 U.S. Real Property Holding Corporation 11/28/2008
200848010 897.05-00 Distributions of U.S. Real Property Interest By Foreign Corporation 11/28/2008
200848010 1445.00-00 Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). 11/28/2008
200848010 1445.02-00 Exceptions to Duty to Withhold 11/28/2008
200848009 61.00-00 Gross Income v. Not Gross Income 11/28/2008
200848009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/28/2008
200848009 2601.03-07 Allocation Fraction 11/28/2008
200848008 2702.02-02 Personal Residence in Trust 11/28/2008
200848007 2702.02-02 Personal Residence in Trust 11/28/2008
200848006 675.04-00 General Powers of Administration 11/28/2008

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