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
200649030 4941.00-00 Excise Taxes on Acts of Self-Dealing 12/08/2006
200649029 501.05-00 Labor Organizations 12/08/2006
200649028 1031.02-00 Like Kind Property 12/08/2006
200649027 664.03-02 Charitable Remainder Unitrust 12/08/2006
200649026 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 12/08/2006
200649026 901.01-04 Dual Capacity Taxpayers 12/08/2006
200649025 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 12/08/2006
200649025 901.01-04 Dual Capacity Taxpayers 12/08/2006
200649024 1362.01-03 Late Elections 12/08/2006
200649023 2518.00-00 Disclaimers 12/08/2006
200649023 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 12/08/2006
200649022 9100.22-00 Other 12/08/2006
200649021 9100.22-00 Other 12/08/2006
200649020 9100.22-00 Other 12/08/2006
200649019 754.02-00 Timeliness of Election 12/08/2006
200649019 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/08/2006
200649018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/08/2006
200649018 7701.02-00 Partnerships v. Associations 12/08/2006
200649017 884.00-00 Branch Tax 12/08/2006
200649017 884.02-00 Dividend Equivalent Amount 12/08/2006
200649017 884.04-00 Effectively Connected Earnings and Profits 12/08/2006
200649017 884.08-00 Rules for Termination, Liquidation, Reorganization or Incorporation 12/08/2006
200649017 884.08-30 Reorganization of a Foreign Corporation 12/08/2006
200649016 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/08/2006
200649016 355.01-01 Split-Off 12/08/2006