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
201324013 707.01-00 Not in Capacity as Partner 06/13/2013
201324012 1362.01-03 Late Elections 06/13/2013
201324011 1362.00-00 Election by Small Business Corporation 06/13/2013
201324011 1362.04-00 Inadvertent Terminations 06/13/2013
201324010 1502.75-00 Filing Requirements 06/13/2013
201324009 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 06/13/2013
201324009 367.03-01 Reorganizations Described in Section 368(a)(1)(B) 06/13/2013
201324009 368.02-00 Stock for Stock (Type "B") 06/13/2013
201324009 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 06/13/2013
201324008 59.00-00 Other Definitions and Special Rules 06/13/2013
201324008 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 06/13/2013
201324008 9100.00-00 Extension of Time for Making Certain Elections 06/13/2013
201324007 1362.01-03 Late Elections 06/13/2013
201324006 168.29-01 Outside the United States 06/13/2013
201324005 168.29-01 Outside the United States 06/13/2013
201324004 1362.02-02 Ceases to be Small Business Corporation 06/13/2013
201324004 1502.79-00 Separate Return Years 06/13/2013
201324004 1502.89-00 Consolidated Returns for Subsequent Years 06/13/2013
201324003 368.03-00 Stock for Property (Type "C") 06/13/2013
201324002 7704.03-00 Qualifying Income 06/13/2013
201324001 1362.01-03 Late Elections 06/13/2013
201323045 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/07/2013
201323044 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/07/2013
201323043 414.08-00 Church Plan 06/07/2013
201323042 414.08-00 Church Plan 06/07/2013

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