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
200843024 351.00-00 Transfer to Corporation Controlled by Transferor 10/24/2008
200843023 1382.00-00 Taxable Income of Cooperatives 10/24/2008
200843022 7701.00-00 Definitions 10/24/2008
200843022 9100.00-00 Extension of Time for Making Certain Elections 10/24/2008
200843021 368.04-00 Assets for Control of Transferee (Type "D") 10/24/2008
200843021 355.01-01 Split-Off 10/24/2008
200843020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/24/2008
200843019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/24/2008
200843018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/24/2008
200843017 9100.09-00 Section 442; Accounting Periods 10/24/2008
200843016 1382.00-00 Taxable Income of Cooperatives 10/24/2008
200843016 199.06-00 Agricultural and Horticultural Cooperatives 10/24/2008
200843015 1382.00-00 Taxable Income of Cooperatives 10/24/2008
200843015 199.06-00 Agricultural and Horticultural Cooperatives 10/24/2008
200843014 7701.00-00 Definitions 10/24/2008
200843014 9100.00-00 Extension of Time for Making Certain Elections 10/24/2008
200843013 543.03-00 Active Business Computer Software Royalties 10/24/2008
200843012 1502.06-00 Liability for Tax 10/24/2008
200843011 368.04-00 Assets for Control of Transferee (Type "D") 10/24/2008
200843011 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/24/2008
200843010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/24/2008
200843010 7701.00-00 Definitions 10/24/2008
200843009 1362.01-03 Late Elections 10/24/2008
200843008 1362.04-00 Inadvertent Terminations 10/24/2008
200843007 1362.04-00 Inadvertent Terminations 10/24/2008