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
201019020 6402.04-01 Timing 05/14/2010
201019019 1362.01-03 Late Elections 05/14/2010
201019018 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 05/14/2010
201019017 1502.75-00 Filing Requirements 05/14/2010
201019016 9100.22-00 Other 05/14/2010
201019016 9114.03-06 Canada 05/14/2010
201019015 9100.22-00 Other 05/14/2010
201019015 9114.03-06 Canada 05/14/2010
201019014 1362.00-00 Election by Small Business Corporation 05/14/2010
201019014 1362.01-00 Eligible v. Ineligible 05/14/2010
201019014 1362.01-03 Late Elections 05/14/2010
201019013 9100.22-00 Other 05/14/2010
201019013 9114.03-06 Canada 05/14/2010
201019012 2702.02-02 Personal Residence in Trust 05/14/2010
201019011 1362.01-03 Late Elections 05/14/2010
201019010 1295.02-02 Retroactive Elections 05/14/2010
201019009 1362.04-00 Inadvertent Terminations 05/14/2010
201019008 61.00-00 Gross Income v. Not Gross Income 05/14/2010
201019007 2702.02-02 Personal Residence in Trust 05/14/2010
201019006 2702.02-02 Personal Residence in Trust 05/14/2010
201019005 104.03-00 Damages 05/14/2010
201019004 9100.00-00 Extension of Time for Making Certain Elections 05/14/2010
201019004 1361.05-00 Qualified Subchapter S Subsidiary 05/14/2010
201019004 1362.01-03 Late Elections 05/14/2010
201019003 468A.04-02 Revised Schedules 05/14/2010