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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编号 UILC 主题 发布日期
201149025 6230.00-00 Additional Administration Provisions 12/09/2011
201149024 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 12/09/2011
201149023 528.04-00 Revocation of Election 12/09/2011
201149022 6227.01-00 Procedure for Requests 12/09/2011
201149021 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 12/09/2011
201149021 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 12/09/2011
201149021 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 12/09/2011
201149020 1502.75-00 Filing Requirements 12/09/2011
201149019 9100.22-00 Other 12/09/2011
201149019 1502.21-00 Consolidated Net Operating Loss Deduction 12/09/2011
201149019 1502.92-00 Carryover and Carryback 12/09/2011
201149018 9100.00-00 Extension of Time for Making Certain Elections 12/09/2011
201149018 9100.22-00 Other 12/09/2011
201149017 1001.22-00 Modifications of debt instruments 12/09/2011
201149016 9100.00-00 Extension of Time for Making Certain Elections 12/09/2011
201149015 165.00-00 Deductions For Losses 12/09/2011
201149014 9100.00-00 Extension of Time for Making Certain Elections 12/09/2011
201149013 1362.04-00 Inadvertent Terminations 12/09/2011
201149012 332.00-00 Complete Liquidation of Subsidiaries 12/09/2011
201149012 355.01-00 Spin-Off 12/09/2011
201149012 355.01-01 Split-Off 12/09/2011
201149012 368.04-00 Assets for Control of Transferee (Type "D") 12/09/2011
201149011 42.00-00 Low-Income Housing Credit 12/09/2011
201149010 1362.01-03 Late Elections 12/09/2011
201149009 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/09/2011

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