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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숫자 UILC 주제 출시일
201002033 9100.00-00 Extension of Time for Making Certain Elections 01/15/2010
201002033 9100.03-00 Section 146; Volume Cap 01/15/2010
201002032 9100.20-00 Section 1502; Election to File Consolidated Return 01/15/2010
201002032 1502.75-00 Filing Requirements 01/15/2010
201002031 332.01-00 Nonrecognition of Gain or Loss 01/15/2010
201002031 338.02-00 Qualified Stock Purchase 01/15/2010
201002030 9100.22-00 Other 01/15/2010
201002030 9114.03-06 Canada 01/15/2010
201002029 1295.02-02 Retroactive Elections 01/15/2010
201002028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/15/2010
201002028 7701.00-00 Definitions 01/15/2010
201002027 368.04-00 Assets for Control of Transferee (Type "D") 01/15/2010
201002026 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/15/2010
201002026 754.02-00 Timeliness of Election 01/15/2010
201002025 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/15/2010
201002025 355.01-00 Spin-Off 01/15/2010
201002025 368.00-00 Definitions Relating to Corporate Reorganizations 01/15/2010
201002025 368.04-00 Assets for Control of Transferee (Type "D") 01/15/2010
201002024 954.03-00 Foreign Base Company Sales Income 01/15/2010
201002023 106.01-00 Contributions by Employees 01/15/2010
201002022 302.01-00 Not Essentially Equivalent to a Dividend 01/15/2010
201002022 305.13-00 Deemed Distributions 01/15/2010
201002021 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 01/15/2010
201002021 9100.00-00 Extension of Time for Making Certain Elections 01/15/2010
201002020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/15/2010

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