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
200930038 4975.04-00 Statutory Exemptions 07/24/2009
200930037 7701.01-01 Kintner-Type 07/24/2009
200930035 1382.00-00 Taxable Income of Cooperatives 07/24/2009
200930035 199.06-00 Agricultural and Horticultural Cooperatives 07/24/2009
200930034 1362.01-03 Late Elections 07/24/2009
200930033 2632.01-00 Time and Manner of Allocation 07/24/2009
200930033 2632.01-00 Time and Manner of Allocation 07/24/2009
200930032 2632.00-00 Special Rules for Allocation of GST Exemption 07/24/2009
200930032 9100.00-00 Extension of Time for Making Certain Elections 07/24/2009
200930031 9100.00-00 Extension of Time for Making Certain Elections 07/24/2009
200930031 2056.07-00 Qualified Terminable Interest Property 07/24/2009
200930031 2652.01-02 Special Election for QTIP 07/24/2009
200930030 332.00-00 Complete Liquidation of Subsidiaries 07/24/2009
200930030 368.06-00 Change in Identity, etc. (Type "F") 07/24/2009
200930030 351.00-00 Transfer to Corporation Controlled by Transferor 07/24/2009
200930029 62.02-02 Reimbursements 07/24/2009
200930028 2032.01-00 Exercise of Election 07/24/2009
200930028 9100.00-00 Extension of Time for Making Certain Elections 07/24/2009
200930027 1362.04-00 Inadvertent Terminations 07/24/2009
200930027 1362.02-03 Passive Investment Income 07/24/2009
200930027 1375.00-00 Tax Imposed On Certain Passive Investment Income 07/24/2009
200930026 1362.00-00 Election by Small Business Corporation 07/24/2009
200930026 1362.01-03 Late Elections 07/24/2009
200930025 368.01-00 Statutory Merger or Consolidation (Type "A") 07/24/2009
200930025 483.00-00 Interest on Certain Deferred Payments 07/24/2009