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
200827019 1362.01-03 Late Elections 07/04/2008
200827018 1042.00-00 Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives 07/04/2008
200827017 1295.02-02 Retroactive Elections 07/04/2008
200827016 1362.01-03 Late Elections 07/04/2008
200827015 642.09-00 Perpetual Care Funds 07/04/2008
200827014 7704.03-00 Qualifying Income 07/04/2008
200827013 664.03-02 Charitable Remainder Unitrust 07/04/2008
200827012 664.03-02 Charitable Remainder Unitrust 07/04/2008
200827011 664.03-02 Charitable Remainder Unitrust 07/04/2008
200827010 1361.05-00 Qualified Subchapter S Subsidiary 07/04/2008
200827009 664.00-00 Charitable Remainder Trusts 07/04/2008
200827009 507.00-00 Termination of Private Foundation Status 07/04/2008
200827009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/04/2008
200827009 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/04/2008
200827008 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 07/04/2008
200827007 3306.03-00 Employment 07/04/2008
200827007 3309.00-00 State Law Coverage of Services Performed for Nonprofit Organizations or Governmental Entities 07/04/2008
200827006 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/04/2008
200827005 1362.01-03 Late Elections 07/04/2008
200827004 115.02-00 Separate Entity v. Integral Part 07/04/2008
200827003 1502.20-00 Loss Disallowance Rule 07/04/2008
200827003 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 07/04/2008
200827002 1361.00-00 Definitions 07/04/2008
200827002 1361.03-00 Certain Trusts Permitted as Shareholders 07/04/2008
200827002 1362.00-00 Election by Small Business Corporation 07/04/2008