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
200817020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/25/2008
200817019 7701.00-00 Definitions 04/25/2008
200817019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/25/2008
200817018 170.00-00 Charitable, Etc. Contributions and Gifts 04/25/2008
200817017 9100.00-00 Extension of Time for Making Certain Elections 04/25/2008
200817016 1362.01-03 Late Elections 04/25/2008
200817015 1362.04-00 Inadvertent Terminations 04/25/2008
200817014 115.00-00 Income of States, Municipalities, etc. 04/25/2008
200817014 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 04/25/2008
200817014 1245.00-00 Gain From Dispositions of Certain Depreciable Property 04/25/2008
200817014 1250.00-00 Gain From Dispositions of Certain Depreciable Realty 04/25/2008
200817013 1362.04-00 Inadvertent Terminations 04/25/2008
200817012 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 04/25/2008
200817012 336.01-00 General Rule 04/25/2008
200817012 1361.03-00 Certain Trusts Permitted as Shareholders 04/25/2008
200817011 2642.00-00 Inclusion Ratio 04/25/2008
200817011 9100.00-00 Extension of Time for Making Certain Elections 04/25/2008
200817010 9100.00-00 Extension of Time for Making Certain Elections 04/25/2008
200817009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/25/2008
200817009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/25/2008
200817009 2031.00-00 Definition 04/25/2008
200817009 2601.00-00 Tax On Generation Skipping Transfers 04/25/2008
200817008 1362.01-03 Late Elections 04/25/2008
200817007 280G.05-01 Small Business Corporations 04/25/2008
200817006 1362.04-00 Inadvertent Terminations 04/25/2008

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