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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201035007 1362.00-00 Election by Small Business Corporation 09/03/2010
201035007 1362.01-03 Late Elections 09/03/2010
201035006 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 09/03/2010
201035006 9100.22-00 Other 09/03/2010
201035005 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 09/03/2010
201035005 338.01-02 Time in which Election must be made 09/03/2010
201035004 61.00-00 Gross Income v. Not Gross Income 09/03/2010
201035004 6041.00-00 Information at Source 09/03/2010
201035003 25D.00-00 Residential Energy Efficient Property 09/03/2010
201035003 136.00-00 Energy Conservation Subsidies Provided by Public Utilities 09/03/2010
201035003 61.00-00 Gross Income v. Not Gross Income 09/03/2010
201035002 9100.00-00 Extension of Time for Making Certain Elections 09/03/2010
201035001 9100.00-00 Extension of Time for Making Certain Elections 09/03/2010
201035001 2642.00-00 Inclusion Ratio 09/03/2010
201034025 408.03-00 Rollover Contributions 08/27/2010
201034024 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 08/27/2010
201034023 6223.00-00 Notice to Partners of Proceedings 08/27/2010
201034022 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 08/27/2010
201034021 6231.05-00 Affected Item 08/27/2010
201034020 6231.13-00 Items Cease to Be Partnership Items in Certain Cases 08/27/2010
201034019 6321.00-00 Lien for Taxes (Lien Right v. No Lien Right) 08/27/2010
201034018 1221.12-02 Business Hedges 08/27/2010
201034018 1256.01-00 Treatment of Gain or Loss on Section 1256 Contracts 08/27/2010
201034018 1256.05-02 Identification of Transaction as Hedging 08/27/2010
201034018 446.33-00 Hedging transactions 08/27/2010