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
201106008 61.00-00 Gross Income v. Not Gross Income 02/11/2011
201106008 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 02/11/2011
201106007 956.03-00 U.S. Property Defined 02/11/2011
201106006 851.02-00 Gross Income Requirement 02/11/2011
201106005 1362.04-00 Inadvertent Terminations 02/11/2011
201106004 301.00-00 Distributions of Property 02/11/2011
201106004 304.01-01 Section 304 v. Section 351 02/11/2011
201106004 351.01-00 Control v. No Control by Transferor 02/11/2011
201106004 351.12-00 Section 351 v. Section 304 (See Also 0304.01-01) 02/11/2011
201106004 355.01-00 Spin-Off 02/11/2011
201106004 355.03-00 Active Business 02/11/2011
201106003 1297.00-00 Special Rules 02/11/2011
201106003 957.00-00 Controlled Foreign Corporations; United States Persons 02/11/2011
201106002 1362.01-03 Late Elections 02/11/2011
201106002 1362.02-00 Termination of Election 02/11/2011
201106002 1362.02-02 Ceases to be Small Business Corporation 02/11/2011
201106002 1362.04-00 Inadvertent Terminations 02/11/2011
201106001 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 02/11/2011
201105053 4943.00-00 Excise Taxes on Excess Business Holdings 02/04/2011
201105052 4942.03-07 Set-Asides 02/04/2011
201105051 4942.03-07 Set-Asides 02/04/2011
201105050 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/04/2011
201105049 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 02/04/2011
201105048 501.06-01 Performance of Particular Services for Members 02/04/2011
201105047 501.12-02 Mutual or Cooperative Telephone Companies 02/04/2011

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