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
201206009 1362.02-02 Ceases to be Small Business Corporation 02/10/2012
201206009 1362.04-00 Inadvertent Terminations 02/10/2012
201206009 1362.00-00 Election by Small Business Corporation 02/10/2012
201206008 9100.00-00 Extension of Time for Making Certain Elections 02/10/2012
201206008 7701.00-00 Definitions 02/10/2012
201206007 9100.00-00 Extension of Time for Making Certain Elections 02/10/2012
201206007 7701.00-00 Definitions 02/10/2012
201206006 9100.22-00 Other 02/10/2012
201206006 1502.21-00 Consolidated Net Operating Loss Deduction 02/10/2012
201206005 71.00-00 Alimony--Separate Maintenance Payments 02/10/2012
201206005 215.00-00 Alimony, etc., Payments 02/10/2012
201206005 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 02/10/2012
201206005 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/10/2012
201206005 2512.00-00 Valuation of Gifts 02/10/2012
201206005 2516.00-00 Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) 02/10/2012
201206005 2053.00-00 Expenses, Indebtedness, and Taxes (Deductible v. Not Deductible) 02/10/2012
201206005 2043.00-00 Transfers for Insufficient Consideration (Included v. Not Included in Gross Estate) 02/10/2012
201206004 7704.03-00 Qualifying Income 02/10/2012
201206003 954.03-00 Foreign Base Company Sales Income 02/10/2012
201206002 9100.01-00 Section 42; Low-Income Housing Credit 02/10/2012
201206002 42.00-00 Low-Income Housing Credit 02/10/2012
201206001 856.04-00 Rents From Real Property 02/10/2012
201205024 431.00-00 Minimum Funding Standards for Multiemployer Plans 02/03/2012
201205023 431.00-00 Minimum Funding Standards for Multiemployer Plans 02/03/2012
201205022 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 02/03/2012

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