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
200841042 409.01-07 Put Option 10/10/2008
200841041 507.00-00 Termination of Private Foundation Status 10/10/2008
200841041 507.06-00 Imposition of Tax 10/10/2008
200841041 4941.00-00 Excise Taxes on Acts of Self-Dealing 10/10/2008
200841041 4941.04-00 Definition of Self-Dealing 10/10/2008
200841040 507.00-00 Termination of Private Foundation Status 10/10/2008
200841040 507.06-00 Imposition of Tax 10/10/2008
200841040 4941.00-00 Excise Taxes on Acts of Self-Dealing 10/10/2008
200841040 4941.04-00 Definition of Self-Dealing 10/10/2008
200841039 501.33-00 Private v. Public Interest Served 10/10/2008
200841038 521.01-00 Farmers' v. Not a Farmers' Cooperative 10/10/2008
200841037 280F.04-03 Regularly Engaged in the Business of Leasing 10/10/2008
200841036 3231.01-00 Employers v. Not Employers 10/10/2008
200841035 2601.04-03 Amendments to Wills or Revocable Trusts 10/10/2008
200841035 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/10/2008
200841034 7702.20-00 Correction of Errors 10/10/2008
200841033 59.00-00 Other Definitions and Special Rules 10/10/2008
200841033 9100.00-00 Extension of Time for Making Certain Elections 10/10/2008
200841032 2032.00-00 Alternate Valuation 10/10/2008
200841032 9100.00-00 Extension of Time for Making Certain Elections 10/10/2008
200841031 1362.04-00 Inadvertent Terminations 10/10/2008
200841030 1362.00-00 Election by Small Business Corporation 10/10/2008
200841030 1362.04-00 Inadvertent Terminations 10/10/2008
200841029 351.11-00 Constructive Exchange 10/10/2008
200841029 358.03-00 Assumption of Liabilities 10/10/2008

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