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
201312034 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 03/22/2013
201312033 7701.02-00 Partnerships v. Associations 03/22/2013
201312032 01A.04.00-00 ADMIN:LEGAL:Alternative Dispute Resolutions 03/22/2013
201312031 807.00-00 Rules for Certain Reserves 03/22/2013
201312031 807.03-00 Method of Computing Reserves for Purposes of Computing Income 03/22/2013
201312030 6051.00-00 Receipts for Employees 03/22/2013
201312029 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 03/22/2013
201312028 301.00-00 Distributions of Property 03/22/2013
201312028 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 03/22/2013
201312028 305.03-00 Distributions in Lieu of Money 03/22/2013
201312027 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 03/22/2013
201312027 1502.13-00 Intercompany Transactions 03/22/2013
201312027 1502.13-01 Stock of Members 03/22/2013
201312026 9100.09-00 Section 442; Accounting Periods 03/22/2013
201312025 9100.22-00 Other 03/22/2013
201312025 1502.21-00 Consolidated Net Operating Loss Deduction 03/22/2013
201312024 482.11-13 Cost Sharing Arrangements: Stock Based Compensation (Stock Options) 03/22/2013
201312024 9100.22-00 Other 03/22/2013
201312023 1362.01-02 Election After Termination 03/22/2013
201312023 1361.01-03 Non-Resident Alien as Shareholder 03/22/2013
201312022 355.01-00 Spin-Off 03/22/2013
201312022 368.04-00 Assets for Control of Transferee (Type "D") 03/22/2013
201312021 9100.04-00 Section 168; MACRS 03/22/2013
201312020 355.01-00 Spin-Off 03/22/2013
201312019 9100.22-00 Other 03/22/2013

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