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
200703035 408.06-00 Distributions 01/19/2007
200703034 3406.00-00 Backup Withholding 01/19/2007
200703034 6041.03-00 Fixed or Determinable Gains, Profits, or Income 01/19/2007
200703034 6041.05-00 Payments Specifically Included 01/19/2007
200703034 6045.00-00 Returns of Brokers 01/19/2007
200703034 6049.01-00 Reportable Interest 01/19/2007
200703033 468A.05-06 Contributions to Fund 01/19/2007
200703032 1362.04-00 Inadvertent Terminations 01/19/2007
200703031 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/19/2007
200703031 2601.00-00 Tax On Generation Skipping Transfers 01/19/2007
200703031 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/19/2007
200703030 355.01-00 Spin-Off 01/19/2007
200703029 1362.01-03 Late Elections 01/19/2007
200703028 1362.04-00 Inadvertent Terminations 01/19/2007
200703027 1362.04-00 Inadvertent Terminations 01/19/2007
200703026 338.01-02 Time in which Election must be made 01/19/2007
200703026 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 01/19/2007
200703025 9100.00-00 Extension of Time for Making Certain Elections 01/19/2007
200703025 7701.00-00 Definitions 01/19/2007
200703024 42.09-03 Tenant's Right of First Refusal 01/19/2007
200703024 42.08-06 Buildings Eligible for Credits Only If Minimum Long-Term Commitment to Low Income Housing 01/19/2007
200703023 1362.04-00 Inadvertent Terminations 01/19/2007
200703022 2642.00-00 Inclusion Ratio 01/19/2007
200703022 2642.01-00 Inclusion Ratio Defined 01/19/2007
200703022 9100.00-00 Extension of Time for Making Certain Elections 01/19/2007