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
200851015 1362.00-00 Election by Small Business Corporation 12/19/2008
200851015 1362.01-03 Late Elections 12/19/2008
200851014 355.01-00 Spin-Off 12/19/2008
200851014 368.04-00 Assets for Control of Transferee (Type "D") 12/19/2008
200851014 332.00-00 Complete Liquidation of Subsidiaries 12/19/2008
200851013 2511.00-00 Transfers in General (Gift v. Not a Gift) 12/19/2008
200851013 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 12/19/2008
200851012 9100.00-00 Extension of Time for Making Certain Elections 12/19/2008
200851012 7701.00-00 Definitions 12/19/2008
200851011 1362.04-00 Inadvertent Terminations 12/19/2008
200851011 1361.03-03 Electing Small Business Trusts 12/19/2008
200851010 468A.01-00 In General 12/19/2008
200851009 468A.04-02 Revised Schedules 12/19/2008
200851008 1362.04-00 Inadvertent Terminations 12/19/2008
200851007 468A.01-00 In General 12/19/2008
200851006 468A.01-00 In General 12/19/2008
200851005 7701.00-00 Definitions 12/19/2008
200851004 9100.10-01 Accounting Methods 12/19/2008
200851004 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 12/19/2008
200851003 1362.01-02 Election After Termination 12/19/2008
200851002 7701.00-00 Definitions 12/19/2008
200851002 9100.00-00 Extension of Time for Making Certain Elections 12/19/2008
200851002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/19/2008
200851001 9100.00-00 Extension of Time for Making Certain Elections 12/19/2008
200851001 469.00-00 Passive Activity Losses and Credits Limited 12/19/2008

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