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
201138021 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/23/2011
201138021 355.01-00 Spin-Off 09/23/2011
201138021 368.00-00 Definitions Relating to Corporate Reorganizations 09/23/2011
201138021 368.04-00 Assets for Control of Transferee (Type "D") 09/23/2011
201138020 884.08-10 Complete Termination of a U. S. Business 09/23/2011
201138019 884.08-10 Complete Termination of a U. S. Business 09/23/2011
201138018 1295.02-02 Retroactive Elections 09/23/2011
201138017 1295.02-02 Retroactive Elections 09/23/2011
201138016 42.00-00 Low-Income Housing Credit 09/23/2011
201138015 267.00-00 Losses, Expenses, and Interest With Respect to Transactions Between Related Parties 09/23/2011
201138015 267.01-00 Losses: Deduction Disallowed 09/23/2011
201138015 368.14-00 Transfer by Corporation in Title 11 Case (Type "G") 09/23/2011
201138014 115.00-00 Income of States, Municipalities, etc. 09/23/2011
201138013 1362.01-03 Late Elections 09/23/2011
201138012 9100.22-00 Other 09/23/2011
201138012 9114.03-06 Canada 09/23/2011
201138011 9100.22-00 Other 09/23/2011
201138011 362.00-00 Basis to Corporations 09/23/2011
201138011 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 09/23/2011
201138010 7701.00-00 Definitions 09/23/2011
201138010 9100.00-00 Extension of Time for Making Certain Elections 09/23/2011
201138010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2011
201138009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2011
201138009 7701.00-00 Definitions 09/23/2011
201138008 1362.01-03 Late Elections 09/23/2011

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