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
200830023 9100.00-00 Extension of Time for Making Certain Elections 07/25/2008
200830022 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 07/25/2008
200830022 115.00-00 Income of States, Municipalities, etc. 07/25/2008
200830021 9100.00-00 Extension of Time for Making Certain Elections 07/25/2008
200830020 7701.00-00 Definitions 07/25/2008
200830020 9100.00-00 Extension of Time for Making Certain Elections 07/25/2008
200830019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/25/2008
200830018 1362.04-00 Inadvertent Terminations 07/25/2008
200830017 7701.00-00 Definitions 07/25/2008
200830017 9100.00-00 Extension of Time for Making Certain Elections 07/25/2008
200830016 7701.00-00 Definitions 07/25/2008
200830016 9100.00-00 Extension of Time for Making Certain Elections 07/25/2008
200830015 7701.00-00 Definitions 07/25/2008
200830015 9100.00-00 Extension of Time for Making Certain Elections 07/25/2008
200830014 7701.00-00 Definitions 07/25/2008
200830014 9100.00-00 Extension of Time for Making Certain Elections 07/25/2008
200830013 7701.00-00 Definitions 07/25/2008
200830013 9100.00-00 Extension of Time for Making Certain Elections 07/25/2008
200830012 7701.00-00 Definitions 07/25/2008
200830011 1362.02-03 Passive Investment Income 07/25/2008
200830010 7701.00-00 Definitions 07/25/2008
200830010 9100.00-00 Extension of Time for Making Certain Elections 07/25/2008
200830009 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 07/25/2008
200830008 1362.02-03 Passive Investment Income 07/25/2008
200830008 1362.04-00 Inadvertent Terminations 07/25/2008