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
200602022 1362.01-03 Late Elections 01/13/2006
200602021 1362.01-02 Election After Termination 01/13/2006
200602020 1362.01-03 Late Elections 01/13/2006
200602019 41.00-00 Credit for Increasing Research Activities 01/13/2006
200602018 1239.00-00 Gain from Sale of Depreciable Property Between Certain Related Taxpayers 01/13/2006
200602017 468B.02-00 Taxation of Designated Settlement Funds 01/13/2006
200602017 6041.05-00 Payments Specifically Included 01/13/2006
200602017 61.09-29 Payment of Legal Fees 01/13/2006
200602016 468B.02-00 Taxation of Designated Settlement Funds 01/13/2006
200602016 6041.05-00 Payments Specifically Included 01/13/2006
200602016 61.09-29 Payment of Legal Fees 01/13/2006
200602015 1362.04-00 Inadvertent Terminations 01/13/2006
200602014 1362.04-00 Inadvertent Terminations 01/13/2006
200602013 1362.01-03 Late Elections 01/13/2006
200602012 1362.01-03 Late Elections 01/13/2006
200602011 9100.00-00 Extension of Time for Making Certain Elections 01/13/2006
200602011 897.00-00 Disposition of Investment in United States Real Property 01/13/2006
200602010 1362.01-03 Late Elections 01/13/2006
200602009 663.04-00 65-Day Rule 01/13/2006
200602009 9100.12-00 Section 663; Special Rules Applicable to Sections 661 and 662 01/13/2006
200602008 9100.09-00 Section 442; Accounting Periods 01/13/2006
200602007 2032A.00-00 Valuation of Farm Real Property 01/13/2006
200602007 9100.00-00 Extension of Time for Making Certain Elections 01/13/2006
200602007 2057.00-00 Sales of Certain Employer Securities (Repealed 1989) 01/13/2006
200602006 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 01/13/2006