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
201334014 7701.00-00 Definitions 08/23/2013
201334013 7701.00-00 Definitions 08/23/2013
201334012 7701.00-00 Definitions 08/23/2013
201334011 7701.00-00 Definitions 08/23/2013
201334010 9100.22-00 Other 08/23/2013
201334010 9114.03-06 Canada 08/23/2013
201334009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/23/2013
201334009 355.01-00 Spin-Off 08/23/2013
201334008 45.00-00 Electricity Produced from Certain Renewable Sources 08/23/2013
201334007 1295.02-02 Retroactive Elections 08/23/2013
201334006 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 08/23/2013
201334006 267.07-02 Deferral of Loss from Sale or Exchange Between Members 08/23/2013
201334006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/23/2013
201334006 1502.36-00 Unified Loss Rules 08/23/2013
201334005 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 08/23/2013
201334005 9100.00-00 Extension of Time for Making Certain Elections 08/23/2013
201334004 468A.04-02 Revised Schedules 08/23/2013
201334003 468A.04-02 Revised Schedules 08/23/2013
201334002 468A.04-02 Revised Schedules 08/23/2013
201334001 2511.00-00 Transfers in General (Gift v. Not a Gift) 08/23/2013
201334001 2511.18-00 Renunciation of Testate or Intestate Share 08/23/2013
201333024 414.08-00 Church Plan 08/16/2013
201333023 408.03-00 Rollover Contributions 08/16/2013
201333022 408.03-00 Rollover Contributions 08/16/2013
201333021 408.03-00 Rollover Contributions 08/16/2013

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