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
200543027 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 10/28/2005
200543026 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/28/2005
200543026 9100.22-00 Other 10/28/2005
200543025 1362.04-00 Inadvertent Terminations 10/28/2005
200543024 1362.01-03 Late Elections 10/28/2005
200543023 355.01-01 Split-Off 10/28/2005
200543022 468A.04-02 Revised Schedules 10/28/2005
200543021 468A.04-02 Revised Schedules 10/28/2005
200543020 468A.04-02 Revised Schedules 10/28/2005
200543019 468A.04-02 Revised Schedules 10/28/2005
200543018 468A.04-02 Revised Schedules 10/28/2005
200543017 9100.00-00 Extension of Time for Making Certain Elections 10/28/2005
200543016 2057.00-00 Qualified Family Business Interests 10/28/2005
200543016 9100.22-00 Other 10/28/2005
200543015 2601.00-00 Tax On Generation Skipping Transfers 10/28/2005
200543015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/28/2005
200543014 9100.00-00 Extension of Time for Making Certain Elections 10/28/2005
200543013 1362.01-03 Late Elections 10/28/2005
200543012 9100.22-00 Other 10/28/2005
200543012 877.00-00 Expatriation to Avoid Tax 10/28/2005
200543011 1362.01-03 Late Elections 10/28/2005
200543010 42.10-05 No Recapture on Disposition Where Bond Posted 10/28/2005
200543010 9100.01-00 Section 42; Low-Income Housing Credit 10/28/2005
200543009 1362.01-03 Late Elections 10/28/2005
200543008 43.02-01 Tertiary Recovery Method 10/28/2005