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
200802017 1362.01-03 Late Elections 01/11/2008
200802016 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/11/2008
200802015 355.01-00 Spin-Off 01/11/2008
200802015 368.04-00 Assets for Control of Transferee (Type "D") 01/11/2008
200802015 368.06-00 Change in Identity, etc. (Type "F") 01/11/2008
200802014 1362.01-03 Late Elections 01/11/2008
200802013 1362.01-03 Late Elections 01/11/2008
200802012 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 01/11/2008
200802011 368.05-00 Recapitalization (Type "E") 01/11/2008
200802011 368.04-00 Assets for Control of Transferee (Type "D") 01/11/2008
200802011 368.06-00 Change in Identity, etc. (Type "F") 01/11/2008
200802011 1361.03-01 Grantor Trusts 01/11/2008
200802011 1363.04-00 Recapture of LIFO Benefits 01/11/2008
200802011 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 01/11/2008
200802010 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 01/11/2008
200802010 2518.00-00 Disclaimers 01/11/2008
200802009 355.01-00 Spin-Off 01/11/2008
200802009 368.08-08 Transfers to Controlled Corporations 01/11/2008
200802008 1362.04-00 Inadvertent Terminations 01/11/2008
200802007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2008
200802006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2008
200802005 1362.01-03 Late Elections 01/11/2008
200802004 1362.00-00 Election by Small Business Corporation 01/11/2008
200802004 1362.04-00 Inadvertent Terminations 01/11/2008
200802003 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 01/11/2008

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