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
200610016 832.09-00 Expenses Incurred 03/10/2006
200610016 404.11-00 Year of Deduction 03/10/2006
200610016 446.04-00 Change of Methods (Permissible v. Not Permissible) 03/10/2006
200610015 337.16-00 Loss Disallowance 03/10/2006
200610015 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 03/10/2006
200610014 337.16-00 Loss Disallowance 03/10/2006
200610014 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 03/10/2006
200610013 337.16-00 Loss Disallowance 03/10/2006
200610013 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 03/10/2006
200610012 337.16-00 Loss Disallowance 03/10/2006
200610012 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 03/10/2006
200610011 337.16-00 Loss Disallowance 03/10/2006
200610011 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 03/10/2006
200610010 1362.01-03 Late Elections 03/10/2006
200610009 43.00-00 Enhanced Oil Recovery Credit 03/10/2006
200610008 9100.22-00 Other 03/10/2006
200610008 1503.04-04 Dual Resident Corporation 03/10/2006
200610007 301.00-00 Distributions of Property 03/10/2006
200610007 368.06-00 Change in Identity, etc. (Type "F") 03/10/2006
200610007 351.00-00 Transfer to Corporation Controlled by Transferor 03/10/2006
200610006 337.16-00 Loss Disallowance 03/10/2006
200610006 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 03/10/2006
200610005 355.01-01 Split-Off 03/10/2006
200610005 368.04-00 Assets for Control of Transferee (Type "D") 03/10/2006
200610004 355.01-01 Split-Off 03/10/2006