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
200542030 9100.00-00 Extension of Time for Making Certain Elections 10/21/2005
200542029 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/21/2005
200542029 9100.22-00 Other 10/21/2005
200542028 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/21/2005
200542028 9100.22-00 Other 10/21/2005
200542027 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/21/2005
200542027 9100.22-00 Other 10/21/2005
200542026 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/21/2005
200542026 9100.22-00 Other 10/21/2005
200542025 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/21/2005
200542025 9100.22-00 Other 10/21/2005
200542024 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/21/2005
200542024 9100.22-00 Other 10/21/2005
200542023 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/21/2005
200542023 9100.22-00 Other 10/21/2005
200542022 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/21/2005
200542022 9100.22-00 Other 10/21/2005
200542021 1362.01-03 Late Elections 10/21/2005
200542020 1362.01-03 Late Elections 10/21/2005
200542020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/21/2005
200542019 104.02-00 Workmen's Compensation 10/21/2005
200542018 9100.22-00 Other 10/21/2005
200542018 1503.04-04 Dual Resident Corporation 10/21/2005
200542017 877.01-00 Principal Purpose--the Avoidance of Tax 10/21/2005
200542016 1362.01-02 Election After Termination 10/21/2005