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
200905010 7701.00-00 Definitions 01/30/2009
200905009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
200905009 7701.00-00 Definitions 01/30/2009
200905008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
200905008 7701.00-00 Definitions 01/30/2009
200905007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
200905007 7701.00-00 Definitions 01/30/2009
200905006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
200905006 7701.00-00 Definitions 01/30/2009
200905005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
200905005 7701.00-00 Definitions 01/30/2009
200905004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/30/2009
200905004 7701.00-00 Definitions 01/30/2009
200905003 9100.00-00 Extension of Time for Making Certain Elections 01/30/2009
200905003 2642.00-00 Inclusion Ratio 01/30/2009
200905002 9100.00-00 Extension of Time for Making Certain Elections 01/30/2009
200905002 2642.00-00 Inclusion Ratio 01/30/2009
200905001 368.02-00 Stock for Stock (Type "B") 01/30/2009
200905001 355.01-00 Spin-Off 01/30/2009
200904037 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 01/23/2009
200904036 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 01/23/2009
200904035 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 01/23/2009
200904034 408.03-00 Rollover Contributions 01/23/2009
200904033 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 01/23/2009
200904032 408.03-00 Rollover Contributions 01/23/2009