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
201126014 9100.00-00 Extension of Time for Making Certain Elections 07/01/2011
201126013 9100.22-00 Other 07/01/2011
201126013 9114.03-06 Canada 07/01/2011
201126012 1382.00-00 Taxable Income of Cooperatives 07/01/2011
201126012 199.06-00 Agricultural and Horticultural Cooperatives 07/01/2011
201126011 61.00-00 Gross Income v. Not Gross Income 07/01/2011
201126011 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/01/2011
201126011 461.01-00 Accrual Method 07/01/2011
201126011 468B.01-00 In General 07/01/2011
201126011 483.00-00 Interest on Certain Deferred Payments 07/01/2011
201126011 1273.00-00 Determination of Amount of Original Issue Discount 07/01/2011
201126011 1274.04-00 Debt Instruments Subject to Section 1274 07/01/2011
201126011 7872.00-00 Treatment of Loans with Below Market Interest Rates 07/01/2011
201126010 355.01-00 Spin-Off 07/01/2011
201126010 368.04-00 Assets for Control of Transferee (Type "D") 07/01/2011
201126010 351.00-00 Transfer to Corporation Controlled by Transferor 07/01/2011
201126010 301.00-00 Distributions of Property 07/01/2011
201126010 367.00-00 Foreign Corporations 07/01/2011
201126009 1362.04-00 Inadvertent Terminations 07/01/2011
201126008 2632.00-00 Special Rules for Allocation of GST Exemption 07/01/2011
201126008 9100.00-00 Extension of Time for Making Certain Elections 07/01/2011
201126007 664.00-00 Charitable Remainder Trusts 07/01/2011
201126007 664.03-00 Definitions 07/01/2011
201126007 664.03-01 Unitrust With Income Exception 07/01/2011
201126006 368.00-00 Definitions Relating to Corporate Reorganizations 07/01/2011

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