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
200944002 2511.00-00 Transfers in General (Gift v. Not a Gift) 10/30/2009
200944002 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/30/2009
200944001 7701.00-00 Definitions 10/30/2009
200944001 9100.00-00 Extension of Time for Making Certain Elections 10/30/2009
200944001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/30/2009
200943047 501.33-00 Private v. Public Interest Served 10/23/2009
200943046 408.03-00 Rollover Contributions 10/23/2009
200943045 412.00-00 Minimum Funding Standards 10/23/2009
200943044 72.20-04 Substantially Equal Payments 10/23/2009
200943043 408.03-00 Rollover Contributions 10/23/2009
200943042 501.38-00 Legislative and Political Propaganda Activities 10/23/2009
200943042 501.38-02 Electing Expenditure Test 10/23/2009
200943042 4911.00-00 Tax on Excess Expenditures to Influence Legislation 10/23/2009
200943041 4945.04-04 Grants to Individuals 10/23/2009
200943040 4945.04-04 Grants to Individuals 10/23/2009
200943039 6323.01-00 Filing Notice of Lien 10/23/2009
200943038 61.53-01 Valuation Rules 10/23/2009
200943037 6222.00-00 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency 10/23/2009
200943036 6231.03-00 Partnership Item 10/23/2009
200943035 6231.07-00 Tax Matters Partner 10/23/2009
200943034 170.14-01 Qualified Real Property Interest 10/23/2009
200943033 170.14-01 Qualified Real Property Interest 10/23/2009
200943032 217.00-00 Moving Expenses (Deductible v. Not Deductible) 10/23/2009
200943031 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 10/23/2009
200943030 1502.77-00 Common Parent Agent for Subsidiaries 10/23/2009