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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Номер UILC Тема Дата публикации
201216040 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/20/2012
201216040 501.03-30 Organizational and Operational Tests 04/20/2012
201216040 501.32-01 Distribution of Assets to Private Individuals 04/20/2012
201216040 501.33-00 Private v. Public Interest Served 04/20/2012
201216039 6321.00-00 Lien for Taxes (Lien Right v. No Lien Right) 04/20/2012
201216038 3121.01-00 Wages 04/20/2012
201216037 2032.00-00 Alternate Valuation 04/20/2012
201216037 9100.00-00 Extension of Time for Making Certain Elections 04/20/2012
201216036 6103.08-00 Disclosure to Federal Employees for Tax Administration Purposes 04/20/2012
201216035 6224.01-05 Tax Matters Partner May Bind Certain Other Partners 04/20/2012
201216034 675.04-00 General Powers of Administration 04/20/2012
201216034 1361.03-00 Certain Trusts Permitted as Shareholders 04/20/2012
201216034 1361.03-01 Grantor Trusts 04/20/2012
201216033 6511.05-00 Amended or Supplemental Claims 04/20/2012
201216033 6511.09-00 Timeliness of Claim 04/20/2012
201216032 1362.04-00 Inadvertent Terminations 04/20/2012
201216031 856.00-00 Definition of Real Estate Investment Trust 04/20/2012
201216031 562.03-00 Preferential Dividends 04/20/2012
201216030 1362.01-03 Late Elections 04/20/2012
201216029 168.18-00 Recovery Period 04/20/2012
201216029 168.20-00 Classification of Property 04/20/2012
201216028 1362.01-03 Late Elections 04/20/2012
201216027 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/20/2012
201216027 355.01-00 Spin-Off 04/20/2012
201216027 368.00-00 Definitions Relating to Corporate Reorganizations 04/20/2012