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
200901026 985.00-00 Functional Currency 01/02/2009
200901025 455.00-00 Prepaid Subscription Income 01/02/2009
200901025 455.01-00 Inclusion in Gross Income 01/02/2009
200901025 455.03-00 Method of Allocation 01/02/2009
200901025 455.04-00 Cessation of Taxpayer's Liability 01/02/2009
200901024 1362.04-00 Inadvertent Terminations 01/02/2009
200901023 2055.02-00 To Corporation or Association Organized for Exclusively Charitable Purposes 01/02/2009
200901023 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 01/02/2009
200901023 4948.00-00 Special Tax Rules for Certain Foreign Organizations 01/02/2009
200901023 508.00-00 Special Rules With Respect to Section 501 (c)(3) Organizations 01/02/2009
200901022 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/02/2009
200901022 355.01-00 Spin-Off 01/02/2009
200901022 355.01-01 Split-Off 01/02/2009
200901022 368.04-00 Assets for Control of Transferee (Type "D") 01/02/2009
200901021 7701.00-00 Definitions 01/02/2009
200901021 9100.00-00 Extension of Time for Making Certain Elections 01/02/2009
200901020 1031.02-00 Like Kind Property 01/02/2009
200901019 2702.02-02 Personal Residence in Trust 01/02/2009
200901018 118.01-02 Nonshareholder Contributions 01/02/2009
200901017 7701.00-00 Definitions 01/02/2009
200901017 9100.00-00 Extension of Time for Making Certain Elections 01/02/2009
200901016 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/02/2009
200901016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/02/2009
200901015 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/02/2009
200901015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/02/2009

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