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
201214017 1362.01-03 Late Elections 04/06/2012
201214016 528.00-00 Certain Homeowners Associations 04/06/2012
201214016 9100.34-00 Section 528 Election to be Treated as Homeowner Association 04/06/2012
201214015 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 04/06/2012
201214015 1502.75-00 Filing Requirements 04/06/2012
201214014 197.01-00 Certain Elections for Intangible Property 04/06/2012
201214014 351.00-00 Transfer to Corporation Controlled by Transferor 04/06/2012
201214013 368.00-00 Definitions Relating to Corporate Reorganizations 04/06/2012
201214013 368.04-00 Assets for Control of Transferee (Type "D") 04/06/2012
201214013 368.08-00 Continuity of Interest Rule 04/06/2012
201214013 368.08-03 Related party Acquisitions 04/06/2012
201214013 368.08-08 Transfers to Controlled Corporations 04/06/2012
201214012 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 04/06/2012
201214012 338.02-00 Qualified Stock Purchase 04/06/2012
201214012 338.04-00 Consistency Rules 04/06/2012
201214012 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 04/06/2012
201214012 1502.32-00 Investment Adjustment 04/06/2012
201214011 1362.01-03 Late Elections 04/06/2012
201214010 1362.00-00 Election by Small Business Corporation 04/06/2012
201214009 856.00-00 Definition of Real Estate Investment Trust 04/06/2012
201214008 1362.01-03 Late Elections 04/06/2012
201214007 167.07-00 Basis 04/06/2012
201214006 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/06/2012
201214006 9100.00-00 Extension of Time for Making Certain Elections 04/06/2012
201214006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/06/2012

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