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
201228033 332.00-00 Complete Liquidation of Subsidiaries 07/13/2012
201228033 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/13/2012
201228033 368.01-00 Statutory Merger or Consolidation (Type "A") 07/13/2012
201228033 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 07/13/2012
201228033 361.02-02 Certain Transfers to Creditors 07/13/2012
201228032 9100.00-00 Extension of Time for Making Certain Elections 07/13/2012
201228032 7701.00-00 Definitions 07/13/2012
201228032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2012
201228031 9100.00-00 Extension of Time for Making Certain Elections 07/13/2012
201228031 7701.00-00 Definitions 07/13/2012
201228031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2012
201228030 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/13/2012
201228030 355.01-00 Spin-Off 07/13/2012
201228030 332.00-00 Complete Liquidation of Subsidiaries 07/13/2012
201228030 332.01-00 Nonrecognition of Gain or Loss 07/13/2012
201228030 368.00-00 Definitions Relating to Corporate Reorganizations 07/13/2012
201228030 368.03-00 Stock for Property (Type "C") 07/13/2012
201228030 368.06-00 Change in Identity, etc. (Type "F") 07/13/2012
201228030 351.00-00 Transfer to Corporation Controlled by Transferor 07/13/2012
201228030 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/13/2012
201228029 141.00-00 Private Activity Bond; Qualified Bond 07/13/2012
201228029 141.07-00 Management Contracts 07/13/2012
201228028 1362.01-03 Late Elections 07/13/2012
201228027 1362.01-03 Late Elections 07/13/2012
201228026 170.09-00 Donees of Charitable Contributions in General 07/13/2012

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