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
200813038 3231.01-00 Employers v. Not Employers 03/28/2008
200813037 3231.01-00 Employers v. Not Employers 03/28/2008
200813036 1297.00-00 Special Rules 03/28/2008
200813036 1297.04-00 Exception For Corporations Changing Businesses 03/28/2008
200813036 1296.02-02 Application of Income Look-Through Rules 03/28/2008
200813035 355.01-00 Spin-Off 03/28/2008
200813035 368.04-00 Assets for Control of Transferee (Type "D") 03/28/2008
200813034 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/28/2008
200813034 338.01-02 Time in which Election must be made 03/28/2008
200813033 3121.04-01 Common Law Tests 03/28/2008
200813033 3306.05-00 Employees 03/28/2008
200813033 3401.04-02 Employee v. Not an Employee 03/28/2008
200813032 453.00-00 Installment Method (Available v. Not Available) 03/28/2008
200813032 453.08-00 Revocation of Elections 03/28/2008
200813031 1362.01-03 Late Elections 03/28/2008
200813030 368.01-00 Statutory Merger or Consolidation (Type "A") 03/28/2008
200813029 1362.01-03 Late Elections 03/28/2008
200813028 482.00-00 Allocation of Income and Deductions Among Taxpayers 03/28/2008
200813027 351.00-00 Transfer to Corporation Controlled by Transferor 03/28/2008
200813026 988.05-00 Hedging Transactions 03/28/2008
200813025 355.01-00 Spin-Off 03/28/2008
200813025 367.00-00 Foreign Corporations 03/28/2008
200813025 368.04-00 Assets for Control of Transferee (Type "D") 03/28/2008
200813024 7701.00-00 Definitions 03/28/2008
200813024 9100.00-00 Extension of Time for Making Certain Elections 03/28/2008

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