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
200709059 7701.00-00 Definitions 03/02/2007
200709059 9100.00-00 Extension of Time for Making Certain Elections 03/02/2007
200709058 468A.03-04 Formulas or Other Methods 03/02/2007
200709058 468A.04-02 Revised Schedules 03/02/2007
200709057 468A.03-04 Formulas or Other Methods 03/02/2007
200709057 468A.04-02 Revised Schedules 03/02/2007
200709056 3121.01-11 Supplemental Unemployment Benefit Plans 03/02/2007
200709055 118.01-02 Nonshareholder Contributions 03/02/2007
200709055 118.02-00 Contributions in Aid of Construction 03/02/2007
200709054 367.00-00 Foreign Corporations 03/02/2007
200709054 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 03/02/2007
200709053 1502.21-00 Consolidated Net Operating Loss Deduction 03/02/2007
200709053 9100.22-00 Other 03/02/2007
200709052 1502.21-00 Consolidated Net Operating Loss Deduction 03/02/2007
200709052 9100.22-00 Other 03/02/2007
200709051 1362.04-00 Inadvertent Terminations 03/02/2007
200709050 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/02/2007
200709050 355.01-00 Spin-Off 03/02/2007
200709050 355.05-01 Distribution of Control 03/02/2007
200709050 355.09-00 Distributions Within a Consolidated Group 03/02/2007
200709049 954.00-00 Foreign Base Company Income 03/02/2007
200709048 1502.21-00 Consolidated Net Operating Loss Deduction 03/02/2007
200709047 1362.00-00 Election by Small Business Corporation 03/02/2007
200709047 1362.01-02 Election After Termination 03/02/2007
200709046 7701.00-00 Definitions 03/02/2007