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
200831021 9100.00-00 Extension of Time for Making Certain Elections 08/01/2008
200831020 856.02-00 Investment Requirements 08/01/2008
200831019 851.02-00 Gross Income Requirement 08/01/2008
200831018 9100.00-00 Extension of Time for Making Certain Elections 08/01/2008
200831018 2652.01-02 Special Election for QTIP 08/01/2008
200831017 9100.00-00 Extension of Time for Making Certain Elections 08/01/2008
200831017 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 08/01/2008
200831017 853.00-00 Foreign Tax Credit Allowed Shareholders 08/01/2008
200831017 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 08/01/2008
200831017 1276.00-00 Disposition Gain Representing Accrued Market Discount Treated as Ordinary Income 08/01/2008
200831017 1296.00-00 Passive Foreign Investment Company 08/01/2008
200831016 1362.04-00 Inadvertent Terminations 08/01/2008
200831015 468A.00-00 Special Rules for Decommissioning Cost 08/01/2008
200831014 468A.00-00 Special Rules for Decommissioning Cost 08/01/2008
200831013 860D.01-00 Election 08/01/2008
200831013 9100.00-00 Extension of Time for Making Certain Elections 08/01/2008
200831012 9100.22-00 Other 08/01/2008
200831012 382.12-16 Controlled Groups 08/01/2008
200831011 1502.75-00 Filing Requirements 08/01/2008
200831010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/01/2008
200831010 7701.00-00 Definitions 08/01/2008
200831009 7701.00-00 Definitions 08/01/2008
200831009 9100.00-00 Extension of Time for Making Certain Elections 08/01/2008
200831009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/01/2008
200831008 897.00-00 Disposition of Investment in United States Real Property 08/01/2008