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
201123023 1362.04-00 Inadvertent Terminations 06/10/2011
201123022 332.00-00 Complete Liquidation of Subsidiaries 06/10/2011
201123022 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/10/2011
201123022 355.01-00 Spin-Off 06/10/2011
201123022 368.04-00 Assets for Control of Transferee (Type "D") 06/10/2011
201123021 1362.04-00 Inadvertent Terminations 06/10/2011
201123021 1362.01-03 Late Elections 06/10/2011
201123020 337.13-00 Loss on Stock of Subsidiary 06/10/2011
201123020 337.16-00 Loss Disallowance 06/10/2011
201123020 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 06/10/2011
201123019 337.13-00 Loss on Stock of Subsidiary 06/10/2011
201123019 337.16-00 Loss Disallowance 06/10/2011
201123019 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 06/10/2011
201123018 337.13-00 Loss on Stock of Subsidiary 06/10/2011
201123018 337.16-00 Loss Disallowance 06/10/2011
201123018 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 06/10/2011
201123017 337.13-00 Loss on Stock of Subsidiary 06/10/2011
201123017 337.16-00 Loss Disallowance 06/10/2011
201123017 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 06/10/2011
201123016 45.00-00 Electricity Produced from Certain Renewable Sources 06/10/2011
201123015 9100.00-00 Extension of Time for Making Certain Elections 06/10/2011
201123014 2601.00-00 Tax On Generation Skipping Transfers 06/10/2011
201123013 1362.01-03 Late Elections 06/10/2011
201123012 1362.04-00 Inadvertent Terminations 06/10/2011
201123012 1362.02-00 Termination of Election 06/10/2011

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