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.

  1. Enter a term in the Find box.
  2. Click the Search button.
寻求帮助
编号 UILC 主题 发布日期
201143015 9100.20-00 Section 1502; Election to File Consolidated Return 10/28/2011
201143015 1502.75-00 Filing Requirements 10/28/2011
201143014 351.00-00 Transfer to Corporation Controlled by Transferor 10/28/2011
201143014 332.00-00 Complete Liquidation of Subsidiaries 10/28/2011
201143013 337.16-00 Loss Disallowance 10/28/2011
201143013 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 10/28/2011
201143012 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 10/28/2011
201143012 1502.19-00 Excess Losses 10/28/2011
201143011 856.02-00 Investment Requirements 10/28/2011
201143010 468A.01-00 In General 10/28/2011
201143009 468A.01-00 In General 10/28/2011
201143008 468A.01-00 In General 10/28/2011
201143007 468A.01-00 In General 10/28/2011
201143006 9100.22-00 Other 10/28/2011
201143006 1502.21-00 Consolidated Net Operating Loss Deduction 10/28/2011
201143006 1502.92-00 Carryover and Carryback 10/28/2011
201143005 1362.01-03 Late Elections 10/28/2011
201143004 9100.00-00 Extension of Time for Making Certain Elections 10/28/2011
201143003 468A.01-00 In General 10/28/2011
201143002 2601.00-00 Tax On Generation Skipping Transfers 10/28/2011
201143002 2041.05-00 Exercise of Powers 10/28/2011
201143001 9100.00-00 Extension of Time for Making Certain Elections 10/28/2011
201143001 2642.00-00 Inclusion Ratio 10/28/2011
201142034 408.03-00 Rollover Contributions 10/21/2011
201142033 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 10/21/2011

Official Adobe Website