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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编号 UILC 主题 发布日期
200923017 7872.00-00 Treatment of Loans with Below Market Interest Rates 06/05/2009
200923016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/05/2009
200923015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/05/2009
200923014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/05/2009
200923013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/05/2009
200923012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/05/2009
200923011 851.02-00 Gross Income Requirement 06/05/2009
200923010 355.01-01 Split-Off 06/05/2009
200923010 368.04-00 Assets for Control of Transferee (Type "D") 06/05/2009
200923010 1504.00-00 Definitions 06/05/2009
200923009 1362.01-03 Late Elections 06/05/2009
200923008 142.04-00 Qualified Residential Rental Project 06/05/2009
200923007 1362.04-00 Inadvertent Terminations 06/05/2009
200923006 9100.00-00 Extension of Time for Making Certain Elections 06/05/2009
200923005 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 06/05/2009
200923005 103.02-00 State and Local 06/05/2009
200923005 103.02-01 Political Subdivisions 06/05/2009
200923005 170.00-00 Charitable, Etc. Contributions and Gifts 06/05/2009
200923004 7701.00-00 Definitions 06/05/2009
200923004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/05/2009
200923003 9100.22-00 Other 06/05/2009
200923003 1503.04-00 Dual Consolidated Loss 06/05/2009
200923002 9100.00-00 Extension of Time for Making Certain Elections 06/05/2009
200923002 7872.00-00 Treatment of Loans with Below Market Interest Rates 06/05/2009
200923001 897.09-00 Special Rules for REITS 06/05/2009

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