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
200944031 6231.03-00 Partnership Item 10/30/2009
200944030 6222.01-00 Notification 10/30/2009
200944029 6222.03-00 Effect of Failure to Notify 10/30/2009
200944028 6222.03-00 Effect of Failure to Notify 10/30/2009
200944027 117.05-03 Required As Condition 10/30/2009
200944027 3121.01-00 Wages 10/30/2009
200944026 355.01-00 Spin-Off 10/30/2009
200944026 368.04-00 Assets for Control of Transferee (Type "D") 10/30/2009
200944025 1362.01-03 Late Elections 10/30/2009
200944024 1362.01-03 Late Elections 10/30/2009
200944023 1362.01-03 Late Elections 10/30/2009
200944022 9100.20-00 Section 1502; Election to File Consolidated Return 10/30/2009
200944022 1502.75-00 Filing Requirements 10/30/2009
200944021 1362.04-00 Inadvertent Terminations 10/30/2009
200944020 1362.04-00 Inadvertent Terminations 10/30/2009
200944019 1362.01-03 Late Elections 10/30/2009
200944018 1362.04-00 Inadvertent Terminations 10/30/2009
200944017 9100.00-00 Extension of Time for Making Certain Elections 10/30/2009
200944016 3121.14-00 Concurrent Employment 10/30/2009
200944015 9100.00-00 Extension of Time for Making Certain Elections 10/30/2009
200944015 9100.10-00 Section 446 10/30/2009
200944015 9100.10-01 Accounting Methods 10/30/2009
200944014 1502.75-00 Filing Requirements 10/30/2009
200944013 2601.00-00 Tax On Generation Skipping Transfers 10/30/2009
200944012 1033.01-00 General Rule 10/30/2009