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
200939026 6231.03-00 Partnership Item 09/25/2009
200939025 6231.07-00 Tax Matters Partner 09/25/2009
200939024 09.46.00-00 BANKRUPTCY CODE CASES:Turnover of property to the estate(542) 09/25/2009
200939023 6323.07-00 State Laws 09/25/2009
200939022 6662A.00-00 Accuracy Related Penalty on Understatements with respect to Reportable Transactions 09/25/2009
200939021 6212.00-00 Notice of Deficiency 09/25/2009
200939020 6212.00-00 Notice of Deficiency 09/25/2009
200939019 832.06-00 Losses Incurred 09/25/2009
200939018 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 09/25/2009
200939017 851.02-00 Gross Income Requirement 09/25/2009
200939016 7704.03-00 Qualifying Income 09/25/2009
200939015 1362.04-00 Inadvertent Terminations 09/25/2009
200939014 1362.04-00 Inadvertent Terminations 09/25/2009
200939013 9100.00-00 Extension of Time for Making Certain Elections 09/25/2009
200939013 2642.00-00 Inclusion Ratio 09/25/2009
200939013 2632.00-00 Special Rules for Allocation of GST Exemption 09/25/2009
200939012 9100.00-00 Extension of Time for Making Certain Elections 09/25/2009
200939012 2642.00-00 Inclusion Ratio 09/25/2009
200939012 2632.00-00 Special Rules for Allocation of GST Exemption 09/25/2009
200939011 302.03-00 Complete Termination of Interest 09/25/2009
200939010 301.00-00 Distributions of Property 09/25/2009
200939009 301.00-00 Distributions of Property 09/25/2009
200939008 301.00-00 Distributions of Property 09/25/2009
200939007 301.00-00 Distributions of Property 09/25/2009
200939006 1362.00-00 Election by Small Business Corporation 09/25/2009