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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Номер UILC Тема Дата публикации
201441015 7701.01-00 Associations v. Corporations 10/10/2014
201441015 7701.02-00 Partnerships v. Associations 10/10/2014
201441015 902.01-01 Post-1986 Undistributed Earnings 10/10/2014
201441015 902.01-02 Post-1986 Foreign Income Taxes 10/10/2014
201441015 905.03-02 Pooling Adjustments 10/10/2014
201441015 9413.02-04 Separating Taxes from Earnings via Other Splitter Techniques 10/10/2014
201441014 362.00-00 Basis to Corporations 10/10/2014
201441014 597.06-00 Taxable Transfers 10/10/2014
201441014 7701.01-00 Associations v. Corporations 10/10/2014
201441014 856.00-00 Definition of Real Estate Investment Trust 10/10/2014
201441013 1362.02-03 Passive Investment Income 10/10/2014
201441013 1362.04-00 Inadvertent Terminations 10/10/2014
201441012 9100.22-00 Other 10/10/2014
201441012 992.02-00 Election 10/10/2014
201441011 1362.01-03 Late Elections 10/10/2014
201441010 1502.19-00 Excess Losses 10/10/2014
201441010 332.00-00 Complete Liquidation of Subsidiaries 10/10/2014
201441010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/10/2014
201441009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/10/2014
201441009 355.01-00 Spin-Off 10/10/2014
201441008 355.01-00 Spin-Off 10/10/2014
201441008 368.04-00 Assets for Control of Transferee (Type "D") 10/10/2014
201441007 9100.00-00 Extension of Time for Making Certain Elections 10/10/2014
201441007 9100.22-00 Other 10/10/2014
201441006 83.02-04 Revocability of Election 10/10/2014