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
201229011 4943.01-00 Initial 5% Tax on Excess Holdings 07/20/2012
201229009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/20/2012
201229009 7701.00-00 Definitions 07/20/2012
201229008 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/20/2012
201229007 1362.02-03 Passive Investment Income 07/20/2012
201229006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/20/2012
201229005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 07/20/2012
201229004 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 07/20/2012
201229003 1286.00-00 Tax Treatment of Stripped Bonds 07/20/2012
201229003 7701.03-11 Fixed Investment Trusts 07/20/2012
201229002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/20/2012
201229002 355.01-00 Spin-Off 07/20/2012
201229001 9100.22-00 Other 07/20/2012
201229001 1502.21-00 Consolidated Net Operating Loss Deduction 07/20/2012
201228056 9999.98-00 Not Able to Identify Under Present List 07/13/2012
201228055 401.03-00 Impossibility of Diversion 07/13/2012
201228054 9999.98-00 Not Able to Identify Under Present List 07/13/2012
201228053 9999.98-00 Not Able to Identify Under Present List 07/13/2012
201228052 9999.98-00 Not Able to Identify Under Present List 07/13/2012
201228051 401.06-01 In General 07/13/2012
201228051 9999.98-00 Not Able to Identify Under Present List 07/13/2012
201228050 9999.98-00 Not Able to Identify Under Present List 07/13/2012
201228049 9999.98-00 Not Able to Identify Under Present List 07/13/2012
201228048 4971.02-00 Additional Tax 07/13/2012
201228047 408.03-00 Rollover Contributions 07/13/2012

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