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
201041037 6231.07-00 Tax Matters Partner 10/15/2010
201041036 6222.00-00 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency 10/15/2010
201041035 6331.12-00 Failure to Surrender Property (See 6332.00-00) 10/15/2010
201041035 6332.05-00 Enforcement of Levy 10/15/2010
201041034 856.01-00 Income Requirements 10/15/2010
201041033 851.02-00 Gross Income Requirement 10/15/2010
201041032 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 10/15/2010
201041032 1502.75-00 Filing Requirements 10/15/2010
201041031 468A.01-00 In General 10/15/2010
201041030 9100.00-00 Extension of Time for Making Certain Elections 10/15/2010
201041029 301.00-00 Distributions of Property 10/15/2010
201041029 332.01-00 Nonrecognition of Gain or Loss 10/15/2010
201041029 355.01-00 Spin-Off 10/15/2010
201041029 368.01-00 Statutory Merger or Consolidation (Type "A") 10/15/2010
201041029 368.04-00 Assets for Control of Transferee (Type "D") 10/15/2010
201041028 1362.01-03 Late Elections 10/15/2010
201041028 9100.22-00 Other 10/15/2010
201041027 1362.01-03 Late Elections 10/15/2010
201041027 9100.22-00 Other 10/15/2010
201041026 1362.01-03 Late Elections 10/15/2010
201041026 9100.22-00 Other 10/15/2010
201041025 1362.01-03 Late Elections 10/15/2010
201041025 9100.22-00 Other 10/15/2010
201041024 9100.00-00 Extension of Time for Making Certain Elections 10/15/2010
201041024 7872.00-00 Treatment of Loans with Below Market Interest Rates 10/15/2010

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