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
201418029 45.00-00 Electricity Produced from Certain Renewable Sources 05/02/2014
201418028 45.00-00 Electricity Produced from Certain Renewable Sources 05/02/2014
201418027 45.00-00 Electricity Produced from Certain Renewable Sources 05/02/2014
201418026 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 05/02/2014
201418026 2642.00-00 Inclusion Ratio 05/02/2014
201418026 9100.00-00 Extension of Time for Making Certain Elections 05/02/2014
201418025 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 05/02/2014
201418025 336.03-01 Distribution of Property to a Related Person 05/02/2014
201418025 336.03-02 Disqualified Property 05/02/2014
201418024 167.22-01 Normalization Rules 05/02/2014
201418023 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 05/02/2014
201418023 2010.04-00 Portability Election under � 2010(c)(5)(A) 05/02/2014
201418022 856.01-00 Income Requirements 05/02/2014
201418021 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/02/2014
201418021 7704.03-00 Qualifying Income 05/02/2014
201418020 9100.22-00 Extension of Time for Making Certain Elections; Other 1502.21-00|Consolidated Net Operating Loss Deduction 05/02/2014
201418019 355.01-01 Split-Off 05/02/2014
201418019 368.04-00 (blank) 05/02/2014
201418018 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/02/2014
201418018 355.01-02 Split-Up 05/02/2014
201418018 368.04-00 Assets for Control of Transferee (Type "D") 05/02/2014
201418017 2601.03-01 Irrevocable Trusts 05/02/2014
201418017 2501.01-00 Gift v. Not a Gift 05/02/2014
201418017 2001.00-00 Imposition and Rate of Tax 05/02/2014
201418017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/02/2014

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