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
200449010 754.02-00 Timeliness of Election 12/03/2004
200449010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/03/2004
200449009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/03/2004
200449008 468A.04-02 Revised Schedules 12/03/2004
200449007 1362.02-03 Passive Investment Income 12/03/2004
200449006 2601.03-01 Irrevocable Trusts 12/03/2004
200449006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/03/2004
200449006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/03/2004
200449006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/03/2004
200449005 9100.00-00 Extension of Time for Making Certain Elections 12/03/2004
200449005 1362.00-00 Election by Small Business Corporation 12/03/2004
200449004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/03/2004
200449003 468A.06-03 Disposition of Interest 12/03/2004
200449002 2642.01-00 Inclusion Ratio Defined 12/03/2004
200449002 9100.00-00 Extension of Time for Making Certain Elections 12/03/2004
200449001 163.17-00 Repurchase Premium 12/03/2004
200448055 412.06-00 Minimum Funding Waiver 11/26/2004
200448054 412.06-00 Minimum Funding Waiver 11/26/2004
200448053 412.06-00 Minimum Funding Waiver 11/26/2004
200448052 408.03-00 Rollover Contributions 11/26/2004
200448051 4943.04-03 Business Enterprise 11/26/2004
200448050 4943.04-03 Business Enterprise 11/26/2004
200448049 4943.04-03 Business Enterprise 11/26/2004
200448048 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 11/26/2004
200448048 512.02-00 Partnerships 11/26/2004

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