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
200615024 305.01-00 Stock Dividends 04/14/2006
200615024 305.02-00 Stock Rights 04/14/2006
200615024 305.04-00 Disproportionate Distributions 04/14/2006
200615024 305.13-00 Deemed Distributions 04/14/2006
200615023 9100.22-00 Other 04/14/2006
200615022 1362.01-03 Late Elections 04/14/2006
200615021 1362.01-03 Late Elections 04/14/2006
200615020 29.00-00 (Redesignated as Section 45K) Credits for Producing Fuel From a Nonconventional Source 04/14/2006
200615019 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/14/2006
200615018 9100.00-00 Extension of Time for Making Certain Elections 04/14/2006
200615017 7701.00-00 Definitions 04/14/2006
200615017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/14/2006
200615016 1362.01-02 Election After Termination 04/14/2006
200615015 754.02-00 Timeliness of Election 04/14/2006
200615015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/14/2006
200615014 338.01-02 Time in which Election must be made 04/14/2006
200615014 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/14/2006
200615013 857.00-00 Taxation of Real Estate Investment Trusts and Their Beneficiaries 04/14/2006
200615013 9100.00-00 Extension of Time for Making Certain Elections 04/14/2006
200615012 1295.02-02 Retroactive Elections 04/14/2006
200615011 121.01-04 Computation of Excludable Gain 04/14/2006
200615010 9100.00-00 Extension of Time for Making Certain Elections 04/14/2006
200615009 7701.00-00 Definitions 04/14/2006
200615009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/14/2006
200615008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/14/2006

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