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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编号 UILC 主题 发布日期
200831026 408.03-00 Rollover Contributions 08/01/2008
200831025 408.02-01 Benefit Distributions 08/01/2008
200831025 408.03-00 Rollover Contributions 08/01/2008
200831024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/01/2008
200831023 355.01-01 Split-Off 08/01/2008
200831023 355.01-00 Spin-Off 08/01/2008
200831022 1362.04-00 Inadvertent Terminations 08/01/2008
200831021 2632.00-00 Special Rules for Allocation of GST Exemption 08/01/2008
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