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
200107026 9100.22-00 Other 02/16/2001
200107026 1503.04-04 Dual Resident Corporation 02/16/2001
200107025 1362.02-02 Ceases to be Small Business Corporation 02/16/2001
200107024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/16/2001
200107023 1362.01-03 Late Elections 02/16/2001
200107022 42.07-01 Set-Aside Requirement 02/16/2001
200107022 42.07-03 Date for Meeting Requirements 02/16/2001
200107022 9100.01-00 Section 42; Low-Income Housing Credit 02/16/2001
200107021 1362.04-00 Inadvertent Terminations 02/16/2001
200107020 145.00-00 Qualified 501(c)(3) Bonds 02/16/2001
200107020 7805.00-00 Rules and Regulations 02/16/2001
200107019 61.30-03 Anticipatory Assignment of Income 02/16/2001
200107018 1361.05-00 Qualified Subchapter S Subsidiary 02/16/2001
200107017 61.00-00 Gross Income v. Not Gross Income 02/16/2001
200107017 61.03-00 Loan or Mortgage v. Sale 02/16/2001
200107017 61.43-00 Form v. Substance 02/16/2001
200107017 451.01-00 Annual Theory 02/16/2001
200107016 332.00-00 Complete Liquidation of Subsidiaries 02/16/2001
200107016 351.00-00 Transfer to Corporation Controlled by Transferor 02/16/2001
200107016 355.01-00 Spin-Off 02/16/2001
200107015 2652.01-00 Transferor Defined 02/16/2001
200107015 2642.05-00 Special Rule For Charitable Lead Annuity Trusts 02/16/2001
200107014 1362.01-03 Late Elections 02/16/2001
200107013 1362.01-03 Late Elections 02/16/2001
200107012 404.11-00 Year of Deduction 02/16/2001