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
200737034 1445.02-00 Exceptions to Duty to Withhold 09/14/2007
200737034 1445.07-02 Notice of Nonrecognition Transfer (See Also 1445.02-11). 09/14/2007
200737034 9100.00-00 Extension of Time for Making Certain Elections 09/14/2007
200737034 9100.22-00 Other 09/14/2007
200737033 1362.00-00 Election by Small Business Corporation 09/14/2007
200737033 1362.01-00 Eligible v. Ineligible 09/14/2007
200737033 1362.01-03 Late Elections 09/14/2007
200737032 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/14/2007
200737032 355.05-00 Control 09/14/2007
200737032 357.00-00 Assumption of Liability (Gain Recognized v. Not Recognized) 09/14/2007
200737031 9100.00-00 Extension of Time for Making Certain Elections 09/14/2007
200737030 150.00-00 Definitions and Special Rules 09/14/2007
200737029 468A.01-00 In General 09/14/2007
200737028 468A.01-00 In General 09/14/2007
200737027 468A.01-00 In General 09/14/2007
200737026 468A.01-00 In General 09/14/2007
200737025 468A.01-00 In General 09/14/2007
200737024 468A.01-00 In General 09/14/2007
200737023 468A.01-00 In General 09/14/2007
200737022 468A.01-00 In General 09/14/2007
200737021 468A.01-00 In General 09/14/2007
200737020 1362.01-03 Late Elections 09/14/2007
200737019 351.01-00 Control v. No Control by Transferor 09/14/2007
200737018 9100.22-00 Other 09/14/2007
200737018 1502.21-00 Consolidated Net Operating Loss Deduction 09/14/2007