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
200836018 468A.01-00 In General 09/05/2008
200836017 468A.01-00 In General 09/05/2008
200836016 468A.01-00 In General 09/05/2008
200836015 1362.01-03 Late Elections 09/05/2008
200836014 170.00-00 Charitable, Etc. Contributions and Gifts 09/05/2008
200836013 1362.01-03 Late Elections 09/05/2008
200836012 1504.00-00 Definitions 09/05/2008
200836011 992.02-00 Election 09/05/2008
200836011 9100.22-00 Other 09/05/2008
200836010 162.36-02 Covered Employees 09/05/2008
200836009 1362.04-00 Inadvertent Terminations 09/05/2008
200836008 9100.00-00 Extension of Time for Making Certain Elections 09/05/2008
200836007 1362.01-03 Late Elections 09/05/2008
200836006 9100.00-00 Extension of Time for Making Certain Elections 09/05/2008
200836005 115.00-00 Income of States, Municipalities, etc. 09/05/2008
200836005 170.07-05 Governmental Units 09/05/2008
200836005 103.02-02 On Behalf Of 09/05/2008
200836004 7701.00-00 Definitions 09/05/2008
200836004 9100.00-00 Extension of Time for Making Certain Elections 09/05/2008
200836004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/05/2008
200836003 1295.02-02 Retroactive Elections 09/05/2008
200836002 6331.00-00 Levy and Distraint 09/05/2008
200836001 167.03-01 Useful Life 09/05/2008
200836001 446.04-17 Change in Method of Accounting for Depreciation 09/05/2008
200835037 501.36-01 Section 501(c)(3) Organizations 08/29/2008