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
200631014 737.00-00 Recognition of Precontribution Gain in Case of Certain Distributions to Contributing Partner 08/04/2006
200631014 751.01-00 Sale or Exchange of Interest in Partnership 08/04/2006
200631013 1362.01-03 Late Elections 08/04/2006
200631012 1031.03-00 Like Kind Real Estate 08/04/2006
200631011 1362.04-00 Inadvertent Terminations 08/04/2006
200631010 754.02-00 Timeliness of Election 08/04/2006
200631010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/04/2006
200631009 2601.00-00 Tax On Generation Skipping Transfers 08/04/2006
200631008 2601.03-01 Irrevocable Trusts 08/04/2006
200631007 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 08/04/2006
200631007 9100.22-00 Other 08/04/2006
200631006 170.12-03 Partial Interests in Property 08/04/2006
200631006 2522.02-03 Charitable Remainder Trusts 08/04/2006
200631005 911.11-01 Timely filed returns 08/04/2006
200631005 9100.19-00 Extension of Time For Filing Return 08/04/2006
200631004 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 08/04/2006
200631004 337.16-00 Loss Disallowance 08/04/2006
200631003 9100.20-00 Section 1502; Election to File Consolidated Return 08/04/2006
200631003 1502.75-00 Filing Requirements 08/04/2006
200631002 831.03-00 Whether Company Qualifies as Insurance Company 08/04/2006
200631001 7602.00-00 Examination of Books and Witnesses 08/04/2006
200631001 7602.03-04 Privileged Communications 08/04/2006
200630019 263A.03-00 Capitalization of Costs 07/28/2006
200630019 263A.04-00 Allocation Methods 07/28/2006
200630019 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 07/28/2006