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
201103036 851.02-00 Gross Income Requirement 01/21/2011
201103035 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 01/21/2011
201103035 1502.75-00 Filing Requirements 01/21/2011
201103034 1362.01-03 Late Elections 01/21/2011
201103033 851.00-00 Definition of Regulated Investment Company 01/21/2011
201103032 368.03-00 Stock for Property (Type "C") 01/21/2011
201103032 368.01-00 Statutory Merger or Consolidation (Type "A") 01/21/2011
201103031 9100.04-00 Section 168; MACRS 01/21/2011
201103030 1361.05-00 Qualified Subchapter S Subsidiary 01/21/2011
201103030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/21/2011
201103029 9100.00-00 Extension of Time for Making Certain Elections 01/21/2011
201103029 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/21/2011
201103028 1362.04-00 Inadvertent Terminations 01/21/2011
201103027 1502.75-00 Filing Requirements 01/21/2011
201103027 9100.20-00 Section 1502; Election to File Consolidated Return 01/21/2011
201103026 165.00-00 Deductions For Losses 01/21/2011
201103026 165.06-00 Worthless Securities 01/21/2011
201103026 165.06-02 Securities In Affiliated Corporations 01/21/2011
201103026 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 01/21/2011
201103025 9100.04-00 Section 168; MACRS 01/21/2011
201103025 168.00-00 Modified Accelerated Cost Recovery System 01/21/2011
201103024 9100.00-00 Extension of Time for Making Certain Elections 01/21/2011
201103024 2632.00-00 Special Rules for Allocation of GST Exemption 01/21/2011
201103023 9100.00-00 Extension of Time for Making Certain Elections 01/21/2011
201103023 2632.00-00 Special Rules for Allocation of GST Exemption 01/21/2011

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