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
201115019 965.04-00 Taxable Income Limitation 04/15/2011
201115018 6402.00-00 Authority to Make Credits or Refunds 04/15/2011
201115017 856.01-00 Income Requirements 04/15/2011
201115016 1361.00-00 Definitions 04/15/2011
201115016 1361.05-00 Qualified Subchapter S Subsidiary 04/15/2011
201115016 1361.05-00 Qualified Subchapter S Subsidiary 04/15/2011
201115016 1368.00-00 Distributions 04/15/2011
201115016 1368.01-00 Accumulated Adjustments Account 04/15/2011
201115016 368.00-00 Definitions Relating to Corporate Reorganizations 04/15/2011
201115016 368.06-00 Change in Identity, etc. (Type "F") 04/15/2011
201115015 1361.05-00 Qualified Subchapter S Subsidiary 04/15/2011
201115015 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 04/15/2011
201115015 1362.04-00 Inadvertent Terminations 04/15/2011
201115014 332.00-00 Complete Liquidation of Subsidiaries 04/15/2011
201115014 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 04/15/2011
201115014 1502.13-00 Intercompany Transactions 04/15/2011
201115014 1502.13-01 Stock of Members 04/15/2011
201115013 1362.01-03 Late Elections 04/15/2011
201115012 1504.00-00 Definitions 04/15/2011
201115011 9100.22-00 Other 04/15/2011
201115011 1502.21-00 Consolidated Net Operating Loss Deduction 04/15/2011
201115010 1382.00-00 Taxable Income of Cooperatives 04/15/2011
201115010 199.06-00 Agricultural and Horticultural Cooperatives 04/15/2011
201115009 1382.00-00 Taxable Income of Cooperatives 04/15/2011
201115009 199.06-00 Agricultural and Horticultural Cooperatives 04/15/2011

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