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
200913015 6223.00-00 Notice to Partners of Proceedings 03/27/2009
200913014 6223.00-00 Notice to Partners of Proceedings 03/27/2009
200913013 42.00-00 Low-Income Housing Credit 03/27/2009
200913012 42.00-00 Low-Income Housing Credit 03/27/2009
200913011 263A.08-00 Interest Capitalization 03/27/2009
200913011 263A.08-01 Designated Property 03/27/2009
200913011 263A.10-00 Unit of Property 03/27/2009
200913011 263A.12-00 Production Period 03/27/2009
200913010 9100.22-00 Other 03/27/2009
200913010 1296.00-00 Passive Foreign Investment Company 03/27/2009
200913010 855.01-00 General Rule 03/27/2009
200913009 9100.09-00 Section 442; Accounting Periods 03/27/2009
200913008 367.00-00 Foreign Corporations 03/27/2009
200913008 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 03/27/2009
200913007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/27/2009
200913007 355.01-01 Split-Off 03/27/2009
200913007 368.00-00 Definitions Relating to Corporate Reorganizations 03/27/2009
200913007 368.04-00 Assets for Control of Transferee (Type "D") 03/27/2009
200913006 453.08-01 Election After Revocation 03/27/2009
200913006 9100.22-00 Other 03/27/2009
200913005 897.00-00 Disposition of Investment in United States Real Property 03/27/2009
200913004 453.00-00 Installment Method (Available v. Not Available) 03/27/2009
200913004 453.09-00 Contingent Payment Sales 03/27/2009
200913004 453.09-01 Alternative Basis Recovery 03/27/2009
200913003 1362.04-00 Inadvertent Terminations 03/27/2009

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