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
201032023 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 08/13/2010
201032023 162.00-00 Trade or Business (Deductible v. Not Deductible) 08/13/2010
201032022 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 08/13/2010
201032022 9100.00-00 Extension of Time for Making Certain Elections 08/13/2010
201032021 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/13/2010
201032021 2663.00-00 Regulations 08/13/2010
201032021 7701.00-00 Definitions 08/13/2010
201032021 6039.00-00 Information Required in Connection With Certain Options 08/13/2010
201032020 1362.04-00 Inadvertent Terminations 08/13/2010
201032020 1362.02-02 Ceases to be Small Business Corporation 08/13/2010
201032020 1362.02-00 Termination of Election 08/13/2010
201032020 1362.01-03 Late Elections 08/13/2010
201032019 7701.00-00 Definitions 08/13/2010
201032019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/13/2010
201032018 1362.04-00 Inadvertent Terminations 08/13/2010
201032017 355.01-00 Spin-Off 08/13/2010
201032017 355.01-01 Split-Off 08/13/2010
201032017 355.09-00 Distributions Within a Consolidated Group 08/13/2010
201032017 368.01-00 Statutory Merger or Consolidation (Type "A") 08/13/2010
201032017 361.01-00 Exchanges Not Solely in Kind 08/13/2010
201032017 361.02-00 Distributions 08/13/2010
201032017 361.02-02 Certain Transfers to Creditors 08/13/2010
201032016 897.00-00 Disposition of Investment in United States Real Property 08/13/2010
201032016 897.04-00 Election by Foreign Corporation to be Treated As a Domestic Corporation 08/13/2010
201032016 897.06-00 Coordination With Nonrecognition Provisions Such As Exchange of U.S. Real Property Interest By Nonresident Alien Individual or Foreign Corporation 08/13/2010

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