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
201147028 6223.05-00 Tax Matters Partner 11/25/2011
201147027 6224.01-01 Settlement Agreement 11/25/2011
201147026 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 11/25/2011
201147025 168.20-00 Classification of Property 11/25/2011
201147024 61.49-01 Capital Gain v. Ordinary Income 11/25/2011
201147024 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 11/25/2011
201147024 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/25/2011
201147024 1012.00-00 Basis of Property--Costs 11/25/2011
201147024 1221.00-00 Capital Asset v. Not a Capital Asset 11/25/2011
201147024 1222.00-00 Other Terms Relating to Capital Gains and Losses 11/25/2011
201147023 1295.02-02 Retroactive Elections 11/25/2011
201147022 9100.22-00 Other 11/25/2011
201147022 992.02-00 Election 11/25/2011
201147021 9100.22-00 Other 11/25/2011
201147021 1502.21-00 Consolidated Net Operating Loss Deduction 11/25/2011
201147020 385.03-00 New Financial Products 11/25/2011
201147019 337.16-00 Loss Disallowance 11/25/2011
201147019 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 11/25/2011
201147018 355.01-01 Split-Off 11/25/2011
201147018 368.04-00 Assets for Control of Transferee (Type "D") 11/25/2011
201147017 1362.01-03 Late Elections 11/25/2011
201147016 1362.04-00 Inadvertent Terminations 11/25/2011
201147016 1361.03-02 Qualified Subchapter S Trusts 11/25/2011
201147015 856.00-00 Definition of Real Estate Investment Trust 11/25/2011
201147014 6041.00-00 Information at Source 11/25/2011

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