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
200823017 1362.01-03 Late Elections 06/06/2008
200823016 45K.00-00 Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) 06/06/2008
200823015 61.00-00 Gross Income v. Not Gross Income 06/06/2008
200823015 664.03-02 Charitable Remainder Unitrust 06/06/2008
200823015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/06/2008
200823015 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 06/06/2008
200823015 1223.00-00 Holding Period of Capital Assets 06/06/2008
200823014 856.01-00 Income Requirements 06/06/2008
200823013 1362.04-00 Inadvertent Terminations 06/06/2008
200823012 61.49-01 Capital Gain v. Ordinary Income 06/06/2008
200823012 1234A.00-00 Gains or Losses From Certain Terminations 06/06/2008
200823011 7701.00-00 Definitions 06/06/2008
200823011 9100.00-00 Extension of Time for Making Certain Elections 06/06/2008
200823010 7701.00-00 Definitions 06/06/2008
200823010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/06/2008
200823009 7701.00-00 Definitions 06/06/2008
200823009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/06/2008
200823008 7701.00-00 Definitions 06/06/2008
200823008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/06/2008
200823007 7701.00-00 Definitions 06/06/2008
200823007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/06/2008
200823006 7701.00-00 Definitions 06/06/2008
200823006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/06/2008
200823005 638.00-00 Continental Shelf Areas 06/06/2008
200823004 355.01-00 Spin-Off 06/06/2008

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