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
201122010 7701.00-00 Definitions 06/03/2011
201122009 2032.00-00 Alternate Valuation 06/03/2011
201122009 9100.00-00 Extension of Time for Making Certain Elections 06/03/2011
201122008 1361.05-00 Qualified Subchapter S Subsidiary 06/03/2011
201122008 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 06/03/2011
201122008 1362.04-00 Inadvertent Terminations 06/03/2011
201122007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/03/2011
201122007 2601.00-00 Tax On Generation Skipping Transfers 06/03/2011
201122007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/03/2011
201122006 1362.01-03 Late Elections 06/03/2011
201122005 118.01-02 Nonshareholder Contributions 06/03/2011
201122005 118.02-01 Not Included Under Subsection (a) 06/03/2011
201122005 118.02-02 Definition of Contribution in Aid of Construction 06/03/2011
201122004 1362.04-00 Inadvertent Terminations 06/03/2011
201122003 1361.03-00 Certain Trusts Permitted as Shareholders 06/03/2011
201122003 1361.03-02 Qualified Subchapter S Trusts 06/03/2011
201122003 1361.03-03 Electing Small Business Trusts 06/03/2011
201122002 367.00-00 Foreign Corporations 06/03/2011
201122002 367.10-00 Transactions Described in Section 367(b) Complete liquidation of Foreign 06/03/2011
201122002 368.00-00 Definitions Relating to Corporate Reorganizations 06/03/2011
201122002 368.06-00 Change in Identity, etc. (Type "F") 06/03/2011
201122001 1362.04-00 Inadvertent Terminations 06/03/2011
201122001 1362.02-03 Passive Investment Income 06/03/2011
201121037 412.00-00 Minimum Funding Standards 05/27/2011
201121036 408.03-00 Rollover Contributions 05/27/2011

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