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
200928007 1222.01-00 Short-Term v. Long-Term Capital Gains and Losses 07/10/2009
200928006 302.02-00 Disproportionate Redemption of stock 07/10/2009
200928006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/10/2009
200928006 1222.01-00 Short-Term v. Long-Term Capital Gains and Losses 07/10/2009
200928005 302.02-00 Disproportionate Redemption of stock 07/10/2009
200928005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/10/2009
200928005 1222.01-00 Short-Term v. Long-Term Capital Gains and Losses 07/10/2009
200928004 302.02-00 Disproportionate Redemption of stock 07/10/2009
200928004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/10/2009
200928004 1222.01-00 Short-Term v. Long-Term Capital Gains and Losses 07/10/2009
200928003 1362.01-03 Late Elections 07/10/2009
200928002 1362.01-03 Late Elections 07/10/2009
200928001 368.00-00 Definitions Relating to Corporate Reorganizations 07/10/2009
200928001 368.01-00 Statutory Merger or Consolidation (Type "A") 07/10/2009
200927044 408.03-00 Rollover Contributions 07/02/2009
200927043 408.03-00 Rollover Contributions 07/02/2009
200927042 4941.04-00 Definition of Self-Dealing 07/02/2009
200927041 4941.04-00 Definition of Self-Dealing 07/02/2009
200927040 402.07-00 Unrealized Appreciation of Employer's Securities 07/02/2009
200927039 6223.00-00 Notice to Partners of Proceedings 07/02/2009
200927038 6231.07-00 Tax Matters Partner 07/02/2009
200927037 7703.02-00 Married Individuals Living Apart 07/02/2009
200927036 6229.07-00 Assessment of Partnership Items, Converted to Nonpartnership Items 07/02/2009
200927035 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/02/2009
200927034 702.01-02 Charitable Contributions 07/02/2009