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
201005028 368.01-01 Using Stock of Corporation Controlling Acquiring Corporation 02/05/2010
201005028 1042.00-00 Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives 02/05/2010
201005027 1362.01-03 Late Elections 02/05/2010
201005026 472.01-00 Election 02/05/2010
201005026 9100.11-00 Section 472; LIFO Election 02/05/2010
201005025 1362.02-03 Passive Investment Income 02/05/2010
201005024 115.00-00 Income of States, Municipalities, etc. 02/05/2010
201005024 115.03-00 Essential Governmental Function 02/05/2010
201005024 115.06-00 Income Accruing to the State 02/05/2010
201005024 170.07-05 Governmental Units 02/05/2010
201005023 851.02-00 Gross Income Requirement 02/05/2010
201005022 1504.00-00 Definitions 02/05/2010
201005022 368.00-00 Definitions Relating to Corporate Reorganizations 02/05/2010
201005021 1362.01-03 Late Elections 02/05/2010
201005020 1362.01-03 Late Elections 02/05/2010
201005019 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 02/05/2010
201005019 1502.98-00 Application of Section 382 with Respect to a Consolidated Group 02/05/2010
201005018 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/05/2010
201005018 7704.03-00 Qualifying Income 02/05/2010
201005017 40A.00-00 Biodiesel and Renewable Diesel Used as a Fuel 02/05/2010
201005016 469.00-00 Passive Activity Losses and Credits Limited 02/05/2010
201005016 469.04-01 Allocation of Interest & Other Expenses 02/05/2010
201005015 1382.00-00 Taxable Income of Cooperatives 02/05/2010
201005014 132.04-00 De Minimis Fringe 02/05/2010
201005013 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/05/2010

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