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
200810025 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 03/07/2008
200810024 368.04-00 Assets for Control of Transferee (Type "D") 03/07/2008
200810024 355.01-01 Split-Off 03/07/2008
200810023 1503.04-00 Dual Consolidated Loss 03/07/2008
200810023 1503.04-07 Recapture 03/07/2008
200810023 1504.00-00 Definitions 03/07/2008
200810023 1504.02-01 Foreign Subsidiary Formed to Comply With Foreign Law May Be An Includible Corporation 03/07/2008
200810022 2601.03-01 Irrevocable Trusts 03/07/2008
200810021 2601.03-01 Irrevocable Trusts 03/07/2008
200810020 2601.03-01 Irrevocable Trusts 03/07/2008
200810019 2601.03-01 Irrevocable Trusts 03/07/2008
200810018 368.04-00 Assets for Control of Transferee (Type "D") 03/07/2008
200810018 355.01-01 Split-Off 03/07/2008
200810017 1031.05-00 Deferred Exchanges 03/07/2008
200810017 1031.06-00 Multi-Party Exchanges 03/07/2008
200810016 1031.05-00 Deferred Exchanges 03/07/2008
200810016 1031.06-00 Multi-Party Exchanges 03/07/2008
200810015 302.00-00 Distributions in Redemption of Stock 03/07/2008
200810015 1502.32-00 Investment Adjustment 03/07/2008
200810015 1059.00-00 Corporate Shareholder's Basis in Stock Reduced by Non-taxed Portion of Extraordinary Dividends 03/07/2008
200810014 1362.01-03 Late Elections 03/07/2008
200810013 9114.03-06 Canada 03/07/2008
200810012 9100.00-00 Extension of Time for Making Certain Elections 03/07/2008
200810011 1504.00-00 Definitions 03/07/2008
200810010 1.11-00 Maximum Capital Gains Rate 03/07/2008

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