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
201138023 1296.00-00 Passive Foreign Investment Company 09/23/2011
201138022 162.04-08 Expenses of Acquiring or Selling Property, Business, etc. 09/23/2011
201138022 162.05-04 Dissolution, Liquidation, etc., Payments 09/23/2011
201138022 162.05-09 Bankruptcy 09/23/2011
201138022 162.06-02 Payment of Expenses by Another 09/23/2011
201138022 162.07-29 Deductible by Whom 09/23/2011
201138022 162.08-19 Ordinary and Necessary 09/23/2011
201138022 162.25-09 Property Transactions 09/23/2011
201138022 165.00-00 Deductions For Losses 09/23/2011
201138022 165.13-00 Abandonment Losses 09/23/2011
201138022 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 09/23/2011
201138022 263.02-05 Geological and Geophysical Expenses 09/23/2011
201138022 263.12-00 Legal, Accounting, etc., Expenses 09/23/2011
201138022 263.13-00 Acquisition of Property, Intangibles 09/23/2011
201138021 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/23/2011
201138021 355.01-00 Spin-Off 09/23/2011
201138021 368.00-00 Definitions Relating to Corporate Reorganizations 09/23/2011
201138021 368.04-00 Assets for Control of Transferee (Type "D") 09/23/2011
201138020 884.08-10 Complete Termination of a U. S. Business 09/23/2011
201138019 884.08-10 Complete Termination of a U. S. Business 09/23/2011
201138018 1295.02-02 Retroactive Elections 09/23/2011
201138017 1295.02-02 Retroactive Elections 09/23/2011
201138016 42.00-00 Low-Income Housing Credit 09/23/2011
201138015 267.00-00 Losses, Expenses, and Interest With Respect to Transactions Between Related Parties 09/23/2011
201138015 267.01-00 Losses: Deduction Disallowed 09/23/2011

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