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
201145015 905.03-04 Notification 11/10/2011
201145015 905.03-05 Timing of Notification 11/10/2011
201145015 905.03-06 Method of Notification 11/10/2011
201145015 905.03-07 Penalties 11/10/2011
201145014 9100.00-00 Extension of Time for Making Certain Elections 11/10/2011
201145013 451.13-00 Prepaid and Advance Income 11/10/2011
201145012 332.01-00 Nonrecognition of Gain or Loss 11/10/2011
201145011 165.00-00 Deductions For Losses 11/10/2011
201145011 61.00-00 Gross Income v. Not Gross Income 11/10/2011
201145010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/10/2011
201145010 355.01-00 Spin-Off 11/10/2011
201145010 368.00-00 Definitions Relating to Corporate Reorganizations 11/10/2011
201145010 368.04-00 Assets for Control of Transferee (Type "D") 11/10/2011
201145009 9100.22-00 Other 11/10/2011
201145009 382.12-16 Controlled Groups 11/10/2011
201145008 856.00-00 Definition of Real Estate Investment Trust 11/10/2011
201145007 338.02-00 Qualified Stock Purchase 11/10/2011
201145007 1502.21-00 Consolidated Net Operating Loss Deduction 11/10/2011
201145007 1502.50-00 Life and Non-Life 11/10/2011
201145006 468A.04-02 Revised Schedules 11/10/2011
201145005 141.07-00 Management Contracts 11/10/2011
201145004 468A.01-00 In General 11/10/2011
201145003 468A.01-00 In General 11/10/2011
201145002 1362.04-00 Inadvertent Terminations 11/10/2011
201145001 1362.04-00 Inadvertent Terminations 11/10/2011

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