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
200603023 9100.00-00 Extension of Time for Making Certain Elections 01/20/2006
200603022 2601.03-01 Irrevocable Trusts 01/20/2006
200603021 7701.02-00 Partnerships v. Associations 01/20/2006
200603020 9100.09-00 Section 442; Accounting Periods 01/20/2006
200603019 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 01/20/2006
200603018 6050P.01-00 Applicable Financial Entity 01/20/2006
200603017 453.09-01 Alternative Basis Recovery 01/20/2006
200603016 332.02-00 Within One Year 01/20/2006
200603016 355.01-00 Spin-Off 01/20/2006
200603016 368.04-00 Assets for Control of Transferee (Type "D") 01/20/2006
200603015 9100.22-00 Other 01/20/2006
200603015 382.12-16 Controlled Groups 01/20/2006
200603014 9100.22-00 Other 01/20/2006
200603014 382.12-16 Controlled Groups 01/20/2006
200603013 9100.22-00 Other 01/20/2006
200603013 382.12-16 Controlled Groups 01/20/2006
200603012 9100.22-00 Other 01/20/2006
200603012 382.12-16 Controlled Groups 01/20/2006
200603011 2101.00-00 Tax Imposed v. Not Imposed on Estates on Nonresidents Not Citizens 01/20/2006
200603011 2209.00-00 Certain Residents of Possessions Considered Nonresident; Not Citizens of the United States 01/20/2006
200603010 1362.04-00 Inadvertent Terminations 01/20/2006
200603009 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 01/20/2006
200603009 1502.75-00 Filing Requirements 01/20/2006
200603009 1502.75-10 When Group Remains in Existence 01/20/2006
200603008 42.10-05 No Recapture on Disposition Where Bond Posted 01/20/2006