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
201328014 1362.02-03 Passive Investment Income 07/12/2013
201328013 1362.04-00 Inadvertent Terminations 07/12/2013
201328013 1362.02-03 Passive Investment Income 07/12/2013
201328012 1362.04-00 Inadvertent Terminations 07/12/2013
201328012 1362.02-03 Passive Investment Income 07/12/2013
201328011 1362.04-00 Inadvertent Terminations 07/12/2013
201328011 1362.02-03 Passive Investment Income 07/12/2013
201328010 1362.04-00 Inadvertent Terminations 07/12/2013
201328010 1362.02-03 Passive Investment Income 07/12/2013
201328009 1362.04-00 Inadvertent Terminations 07/12/2013
201328009 1362.02-03 Passive Investment Income 07/12/2013
201328008 1362.04-00 Inadvertent Terminations 07/12/2013
201328008 1362.02-03 Passive Investment Income 07/12/2013
201328007 1362.04-00 Inadvertent Terminations 07/12/2013
201328007 1362.02-03 Passive Investment Income 07/12/2013
201328006 1362.04-00 Inadvertent Terminations 07/12/2013
201328006 1362.02-03 Passive Investment Income 07/12/2013
201328005 7704.03-00 Qualifying Income 07/12/2013
201328004 1362.00-00 Election by Small Business Corporation 07/12/2013
201328004 1362.01-00 Eligible v. Ineligible 07/12/2013
201328004 1362.04-00 Inadvertent Terminations 07/12/2013
201328003 332.00-00 Complete Liquidation of Subsidiaries 07/12/2013
201328003 336.03-05 Liquidation to which section 332 Applies 07/12/2013
201328003 368.06-00 Change in Identity, etc. (Type "F") 07/12/2013
201328003 7701.01-00 Associations v. Corporations 07/12/2013