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
200727003 355.01-01 Split-Off 07/06/2007
200727002 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 07/06/2007
200727002 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 07/06/2007
200727002 115.00-00 Income of States, Municipalities, etc. 07/06/2007
200727001 368.01-00 Statutory Merger or Consolidation (Type "A") 07/06/2007
200726032 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 06/29/2007
200726031 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/29/2007
200726030 1362.02-03 Passive Investment Income 06/29/2007
200726029 1362.04-00 Inadvertent Terminations 06/29/2007
200726028 897.00-00 Disposition of Investment in United States Real Property 06/29/2007
200726028 1445.02-08 Transferred Interest In a Domestic Corporation That Is Not a U.S. Real Property Holding Corporation (See Also 897.02) 06/29/2007
200726028 9100.00-00 Extension of Time for Making Certain Elections 06/29/2007
200726028 9100.22-00 Other 06/29/2007
200726027 1362.01-03 Late Elections 06/29/2007
200726026 851.02-00 Gross Income Requirement 06/29/2007
200726025 302.00-00 Distributions in Redemption of Stock 06/29/2007
200726025 302.04-00 Redemption from Noncorporate Shareholder in Partial Liquidation 06/29/2007
200726025 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 06/29/2007
200726025 338.01-00 Express Election 06/29/2007
200726024 1362.01-03 Late Elections 06/29/2007
200726023 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 06/29/2007
200726023 461.01-00 Accrual Method 06/29/2007
200726022 1362.01-03 Late Elections 06/29/2007
200726021 9100.22-00 Other 06/29/2007
200726021 1503.04-04 Dual Resident Corporation 06/29/2007