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
200825008 721.03-00 Transfer of Intangibles 06/20/2008
200825008 707.00-00 Transactions Between Partner and Partnership 06/20/2008
200825008 731.00-00 Extent of Recognition of Gain or Loss on Distribution 06/20/2008
200825008 351.00-00 Transfer to Corporation Controlled by Transferor 06/20/2008
200825007 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 06/20/2008
200825007 2601.04-03 Amendments to Wills or Revocable Trusts 06/20/2008
200825007 2501.01-00 Gift v. Not a Gift 06/20/2008
200825007 61.00-00 Gross Income v. Not Gross Income 06/20/2008
200825007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/20/2008
200825006 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 06/20/2008
200825006 2601.04-03 Amendments to Wills or Revocable Trusts 06/20/2008
200825006 2501.01-00 Gift v. Not a Gift 06/20/2008
200825006 61.00-00 Gross Income v. Not Gross Income 06/20/2008
200825006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/20/2008
200825005 7701.00-00 Definitions 06/20/2008
200825005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/20/2008
200825004 2702.02-02 Personal Residence in Trust 06/20/2008
200825003 1362.00-00 Election by Small Business Corporation 06/20/2008
200825003 1362.01-00 Eligible v. Ineligible 06/20/2008
200825003 1362.01-03 Late Elections 06/20/2008
200825002 754.02-00 Timeliness of Election 06/20/2008
200825002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/20/2008
200825001 1362.04-00 Inadvertent Terminations 06/20/2008
200824041 412.06-00 Minimum Funding Waiver 06/13/2008
200824029 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 06/13/2008

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