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
200742009 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 10/19/2007
200742009 337.16-00 Loss Disallowance 10/19/2007
200742008 897.00-00 Disposition of Investment in United States Real Property 10/19/2007
200742008 897.06-02 Foreign to Foreign Reorganization 10/19/2007
200742008 1445.02-00 Exceptions to Duty to Withhold 10/19/2007
200742008 1445.07-02 Notice of Nonrecognition Transfer (See Also 1445.02-11). 10/19/2007
200742008 9100.00-00 Extension of Time for Making Certain Elections 10/19/2007
200742008 9100.22-00 Other 10/19/2007
200742007 468A.04-02 Revised Schedules 10/19/2007
200742006 1362.04-00 Inadvertent Terminations 10/19/2007
200742005 1362.04-00 Inadvertent Terminations 10/19/2007
200742004 162.05-03 Compromise Settlement of Claims 10/19/2007
200742003 1362.01-03 Late Elections 10/19/2007
200742002 9100.00-00 Extension of Time for Making Certain Elections 10/19/2007
200742001 1362.02-00 Termination of Election 10/19/2007
200741016 408.00-00 Individual Retirement Accounts 10/12/2007
200741015 368.04-00 Assets for Control of Transferee (Type "D") 10/12/2007
200741015 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/12/2007
200741015 355.01-00 Spin-Off 10/12/2007
200741014 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/12/2007
200741014 355.01-01 Split-Off 10/12/2007
200741013 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/12/2007
200741013 355.01-00 Spin-Off 10/12/2007
200741012 7701.02-00 Partnerships v. Associations 10/12/2007
200741012 9100.00-00 Extension of Time for Making Certain Elections 10/12/2007