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
201418039 368.06-00 Change in Identity, etc. (Type "F") 05/02/2014
201418039 332.00-00 Complete Liquidation of Subsidiaries 05/02/2014
201418038 9100.22-00 Other 05/02/2014
201418038 382.02-05 Closing of the Books 05/02/2014
201418037 856.00-00 Definition of Real Estate Investment Trust 05/02/2014
201418036 1362.04-00 Inadvertent Terminations 05/02/2014
201418036 1362.01-03 Late Elections 05/02/2014
201418035 47.01-00 General Rule; Percentages 05/02/2014
201418035 168.43-00 R 1986 Disqualified Lease 05/02/2014
201418034 362.00-00 Basis to Corporations 05/02/2014
201418034 9100.22-00 Other 05/02/2014
201418033 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 05/02/2014
201418033 1502.21-00 Consolidated Net Operating Loss Deduction 05/02/2014
201418033 9100.22-00 Other 05/02/2014
201418032 2601.03-01 Irrevocable Trusts 05/02/2014
201418032 2501.01-00 Gift v. Not a Gift 05/02/2014
201418032 2001.00-00 Imposition and Rate of Tax 05/02/2014
201418032 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/02/2014
201418031 2501.01-00 Gift v. Not a Gift 05/02/2014
201418031 2001.00-00 Imposition and Rate of Tax 05/02/2014
201418031 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/02/2014
201418031 2601.03-01 Irrevocable Trusts 05/02/2014
201418030 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/02/2014
201418030 355.01-00 Spin-Off 05/02/2014
201418030 368.04-00 Assets for Control of Transferee (Type "D") 05/02/2014