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
200817037 9114.00-00 Tax Conventions (See Also 894.01-00|through 894.12-00) 04/25/2008
200817036 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC 04/25/2008
200817036 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 04/25/2008
200817035 475.02-01 Securities Held for Investment 04/25/2008
200817034 1362.00-00 Election by Small Business Corporation 04/25/2008
200817034 1362.04-00 Inadvertent Terminations 04/25/2008
200817033 472.01-00 Election 04/25/2008
200817033 9100.11-00 Section 472; LIFO Election 04/25/2008
200817032 1362.01-03 Late Elections 04/25/2008
200817031 301.00-00 Distributions of Property 04/25/2008
200817031 305.03-00 Distributions in Lieu of Money 04/25/2008
200817030 9100.10-01 Accounting Methods 04/25/2008
200817029 312.01-00 Computations of Earnings and Profits 04/25/2008
200817028 860D.01-00 Election 04/25/2008
200817028 9100.00-00 Extension of Time for Making Certain Elections 04/25/2008
200817027 9100.09-00 Section 442; Accounting Periods 04/25/2008
200817026 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/25/2008
200817025 856.00-00 Definition of Real Estate Investment Trust 04/25/2008
200817025 9100.00-00 Extension of Time for Making Certain Elections 04/25/2008
200817024 163.03-02 Investment Interest 04/25/2008
200817024 9100.00-00 Extension of Time for Making Certain Elections 04/25/2008
200817023 1362.02-03 Passive Investment Income 04/25/2008
200817022 1362.01-03 Late Elections 04/25/2008
200817021 7701.00-00 Definitions 04/25/2008
200817021 9100.00-00 Extension of Time for Making Certain Elections 04/25/2008

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