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
201336015 468A.04-02 Revised Schedules 09/06/2013
201336014 9100.04-00 Section 168; MACRS 09/06/2013
201336013 9100.22-00 Other 09/06/2013
201336013 992.02-00 Election 09/06/2013
201336012 355.01-00 Spin-Off 09/06/2013
201336012 368.04-00 Assets for Control of Transferee (Type "D") 09/06/2013
201336011 9100.22-00 Other 09/06/2013
201336011 9114.03-06 Canada 09/06/2013
201336010 9100.22-00 Other 09/06/2013
201336010 9114.03-06 Canada 09/06/2013
201336009 9100.00-00 Extension of Time for Making Certain Elections 09/06/2013
201336009 9114.03-06 U.S. Income Tax Treaties; Canada 09/06/2013
201336008 9100.22-00 Other 09/06/2013
201336008 1502.21-00 Consolidated Net Operating Loss Deduction 09/06/2013
201336007 9100.20-00 Section 1502; Election to File Consolidated Return 09/06/2013
201336007 1502.75-00 Filing Requirements 09/06/2013
201336006 7704.03-00 Qualifying Income 09/06/2013
201336005 9100.00-00 Extension of Time for Making Certain Elections 09/06/2013
201336005 7701.00-00 Definitions 09/06/2013
201336005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/06/2013
201336004 9100.22-00 Other 09/06/2013
201336004 1502.21-00 Consolidated Net Operating Loss Deduction 09/06/2013
201336003 1362.01-03 Late Elections 09/06/2013
201336002 9100.22-00 Other 09/06/2013
201336002 1502.21-00 Consolidated Net Operating Loss Deduction 09/06/2013

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