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
201351018 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 12/20/2013
201351017 1362.04-00 Inadvertent Terminations 12/20/2013
201351016 9100.22-00 Other 12/20/2013
201351016 1502.21-00 Consolidated Net Operating Loss Deduction 12/20/2013
201351015 9100.22-00 Other 12/20/2013
201351014 1362.04-00 Inadvertent Terminations 12/20/2013
201351013 1362.04-00 Inadvertent Terminations 12/20/2013
201351013 1362.02-03 Passive Investment Income 12/20/2013
201351012 9100.22-00 Other 12/20/2013
201351012 992.02-00 Election 12/20/2013
201351011 9100.10-01 Accounting Methods 12/20/2013
201351010 9100.00-00 Extension of Time for Making Certain Elections 12/20/2013
201351009 7704.03-00 Qualifying Income 12/20/2013
201351008 1362.01-03 Late Elections 12/20/2013
201351007 2632.00-00 Special Rules for Allocation of GST Exemption 12/20/2013
201351007 9100.00-00 Extension of Time for Making Certain Elections 12/20/2013
201351006 831.03-00 Whether Company Qualifies as Insurance Company 12/20/2013
201351005 4261.05-00 Exemption for Certain Helicopter Uses 12/20/2013
201351004 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 12/20/2013
201351004 338.02-00 Qualified Stock Purchase 12/20/2013
201351003 1362.04-00 Inadvertent Terminations 12/20/2013
201351002 4191.00-00 Taxable Medical Devices 12/20/2013
201351001 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 12/20/2013
201350049 408.03-00 Rollover Contributions 12/13/2013
201350048 414.08-00 Church Plan 12/13/2013

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