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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201243015 4945.04-05 Grants to Organizations 10/26/2012
201243014 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 10/26/2012
201243014 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 10/26/2012
201243014 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 10/26/2012
201243013 1502.13-00 Intercompany Transactions 10/26/2012
201243012 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 10/26/2012
201243012 9100.00-00 Extension of Time for Making Certain Elections 10/26/2012
201243011 9100.01-00 Section 42; Low-Income Housing Credit 10/26/2012
201243011 42.00-00 Low-Income Housing Credit 10/26/2012
201243010 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 10/26/2012
201243010 9100.00-00 Extension of Time for Making Certain Elections 10/26/2012
201243009 1362.00-00 Election by Small Business Corporation 10/26/2012
201243009 1362.02-00 Termination of Election 10/26/2012
201243009 1362.04-00 Inadvertent Terminations 10/26/2012
201243008 1361.00-00 Definitions 10/26/2012
201243008 1361.05-00 Qualified Subchapter S Subsidiary 10/26/2012
201243008 9100.00-00 Extension of Time for Making Certain Elections 10/26/2012
201243007 1361.00-00 Definitions 10/26/2012
201243007 1361.05-00 Qualified Subchapter S Subsidiary 10/26/2012
201243007 9100.00-00 Extension of Time for Making Certain Elections 10/26/2012
201243006 2601.03-01 Irrevocable Trusts 10/26/2012
201243006 2501.01-00 Gift v. Not a Gift 10/26/2012
201243006 2001.00-00 Imposition and Rate of Tax 10/26/2012
201243006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/26/2012
201243005 9100.00-00 Extension of Time for Making Certain Elections 10/26/2012

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