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
200550016 1362.04-00 Inadvertent Terminations 12/16/2005
200550015 642.04-00 Net Operating Loss Deduction 12/16/2005
200550014 9100.00-00 Extension of Time for Making Certain Elections 12/16/2005
200550014 469.03-03 Definition of Activity 12/16/2005
200550013 1362.01-03 Late Elections 12/16/2005
200550012 1362.01-03 Late Elections 12/16/2005
200550011 468A.04-02 Revised Schedules 12/16/2005
200550010 985.00-00 Functional Currency 12/16/2005
200550009 877.01-00 Principal Purpose--the Avoidance of Tax 12/16/2005
200550008 9100.04-00 Section 168; MACRS 12/16/2005
200550008 9100.22-00 Other 12/16/2005
200550007 162.36-08 Stock Options 12/16/2005
200550006 2632.00-00 Special Rules for Allocation of GST Exemption 12/16/2005
200550005 1362.01-03 Late Elections 12/16/2005
200550004 62.00-00 Adjusted Gross Income Defined 12/16/2005
200550003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/16/2005
200550002 7602.07-02 Contents of Summons 12/16/2005
200550002 7602.08-03 To Produce Books and Records, Corporate 12/16/2005
200550002 7602.06-02 Proprietary Interest 12/16/2005
200550001 7609.04-00 Suspension of Statute of Limitations 12/16/2005
200549023 402.08-00 Rollover Contributions 12/09/2005
200549022 408.03-00 Rollover Contributions 12/09/2005
200549021 408.00-00 Individual Retirement Accounts 12/09/2005
200549021 408.03-00 Rollover Contributions 12/09/2005
200549021 671.02-00 Persons Treated as Grantors 12/09/2005