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
201115009 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 04/15/2011
201115008 42.00-00 Low-Income Housing Credit 04/15/2011
201115008 9100.00-00 Extension of Time for Making Certain Elections 04/15/2011
201115007 9100.22-00 Other 04/15/2011
201115007 992.02-00 Election 04/15/2011
201115006 355.01-01 Split-Off 04/15/2011
201115005 2632.01-00 Time and Manner of Allocation 04/15/2011
201115004 663.04-00 65-Day Rule 04/15/2011
201115003 2055.12-10 Reformations of Nonqualifying Interests 04/15/2011
201115002 754.02-00 Timeliness of Election 04/15/2011
201115002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/15/2011
201115001 165.00-00 Deductions For Losses 04/15/2011
201115001 165.06-00 Worthless Securities 04/15/2011
201115001 165.06-02 Securities In Affiliated Corporations 04/15/2011
201115001 1502.13-00 Intercompany Transactions 04/15/2011
201114047 408.03-00 Rollover Contributions 04/08/2011
201114046 9100.00-00 Extension of Time for Making Certain Elections 04/08/2011
201114045 408.03-00 Rollover Contributions 04/08/2011
201114044 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 04/08/2011
201114043 412.00-00 Minimum Funding Standards 04/08/2011
201114042 412.00-00 Minimum Funding Standards 04/08/2011
201114041 412.00-00 Minimum Funding Standards 04/08/2011
201114040 412.00-00 Minimum Funding Standards 04/08/2011
201114039 408.03-00 Rollover Contributions 04/08/2011
201114038 412.00-00 Minimum Funding Standards 04/08/2011

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