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
200832017 674.05-00 Exception for Independent Trustees 08/08/2008
200832017 2523.06-01 Qualified Terminable Interest Property 08/08/2008
200832017 2056.08-00 Special Rule for Charitable Remainder Trusts 08/08/2008
200832016 1362.01-03 Late Elections 08/08/2008
200832015 2041.01-00 Pre-1942 Powers 08/08/2008
200832015 2041.03-00 General Power v. Not a General Power 08/08/2008
200832014 9100.00-00 Extension of Time for Making Certain Elections 08/08/2008
200832014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/08/2008
200832014 754.02-00 Timeliness of Election 08/08/2008
200832013 468A.01-00 In General 08/08/2008
200832012 1362.04-00 Inadvertent Terminations 08/08/2008
200832011 2056.07-00 Qualified Terminable Interest Property 08/08/2008
200832010 468A.01-00 In General 08/08/2008
200832009 301.00-00 Distributions of Property 08/08/2008
200832009 305.03-00 Distributions in Lieu of Money 08/08/2008
200832008 468A.01-00 In General 08/08/2008
200832007 468A.01-00 In General 08/08/2008
200832006 9100.22-00 Other 08/08/2008
200832006 382.02-05 Closing of the Books 08/08/2008
200832005 382.12-16 Controlled Groups 08/08/2008
200832004 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/08/2008
200832004 338.01-02 Time in which Election must be made 08/08/2008
200832003 2055.12-10 Reformations of Nonqualifying Interests 08/08/2008
200832002 9100.09-00 Section 442; Accounting Periods 08/08/2008
200832001 355.01-00 Spin-Off 08/08/2008