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
200935006 7701.00-00 Definitions 08/28/2009
200935006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/28/2009
200935005 2702.02-02 Personal Residence in Trust 08/28/2009
200935004 2702.02-02 Personal Residence in Trust 08/28/2009
200935003 115.00-00 Income of States, Municipalities, etc. 08/28/2009
200935003 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 08/28/2009
200935002 351.00-00 Transfer to Corporation Controlled by Transferor 08/28/2009
200935002 368.02-00 Stock for Stock (Type "B") 08/28/2009
200935002 368.05-00 Recapitalization (Type "E") 08/28/2009
200935001 468A.04-02 Revised Schedules 08/28/2009
200934048 4971.02-00 Additional Tax 08/21/2009
200934047 4971.02-00 Additional Tax 08/21/2009
200934046 408.03-00 Rollover Contributions 08/21/2009
200934045 501.04-07 Homeowners Association 08/21/2009
200934044 7701-01.00 Associations v. Corporations; Kintner-Type 08/21/2009
200934043 7701-01.00 Associations v. Corporations; Kintner-Type 08/21/2009
200934042 7121.00-00 Closing Agreements 08/21/2009
200934041 162.00-00 Trade or Business (Deductible v. Not Deductible) 08/21/2009
200934040 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 08/21/2009
200934040 6511.03-00 Special Rules 08/21/2009
200934039 6103.08-00 Disclosure to Federal Employees for Tax Administration Purposes 08/21/2009
200934038 368.00-00 Definitions Relating to Corporate Reorganizations 08/21/2009
200934037 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/21/2009
200934036 2632.03-00 Allocation of Unused GST Exemption 08/21/2009
200934036 2652.00-00 Other Definitions 08/21/2009