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
200909032 702.01-08 Deductions 02/27/2009
200909032 1366.00-00 Pass-Thru of Items to Shareholders 02/27/2009
200909031 1295.02-02 Retroactive Elections 02/27/2009
200909030 355.01-01 Split-Off 02/27/2009
200909030 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 02/27/2009
200909029 301.00-00 Distributions of Property 02/27/2009
200909028 355.01-01 Split-Off 02/27/2009
200909028 368.04-00 Assets for Control of Transferee (Type "D") 02/27/2009
200909027 1362.04-00 Inadvertent Terminations 02/27/2009
200909026 1362.01-03 Late Elections 02/27/2009
200909025 468A.04-02 Revised Schedules 02/27/2009
200909024 1362.04-00 Inadvertent Terminations 02/27/2009
200909023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2009
200909023 7701.00-00 Definitions 02/27/2009
200909022 7701.00-00 Definitions 02/27/2009
200909022 9100.00-00 Extension of Time for Making Certain Elections 02/27/2009
200909021 1362.01-03 Late Elections 02/27/2009
200909020 1382.00-00 Taxable Income of Cooperatives 02/27/2009
200909020 199.06-00 Agricultural and Horticultural Cooperatives 02/27/2009
200909019 115.00-00 Income of States, Municipalities, etc. 02/27/2009
200909019 170.07-05 Governmental Units 02/27/2009
200909019 3306.03-00 Employment 02/27/2009
200909018 9100.00-00 Extension of Time for Making Certain Elections 02/27/2009
200909018 1361.05-00 Qualified Subchapter S Subsidiary 02/27/2009
200909017 1362.04-00 Inadvertent Terminations 02/27/2009