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
201511021 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 03/13/2015
201511020 1381.00-00 Organizations to Which Part Applies 03/13/2015
201511020 1382.02-00 Patronage Dividends 03/13/2015
201511020 1385.00-00 Amounts Includible in Patron's Gross Income 03/13/2015
201511020 1388.00-00 Definitions; Special Rules 03/13/2015
201511020 311.00-00 Taxability of Corporation on Distribution 03/13/2015
201511020 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 03/13/2015
201511020 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 03/13/2015
201511020 368.06-00 Change in Identity, etc. (Type "F") 03/13/2015
201511020 521.00-00 Exemption of Farmers' Cooperatives From Tax (Exempt v. Not Exempt) 03/13/2015
201511020 721.00-00 Nonrecognition of Gain or Loss on Contributions 03/13/2015
201511020 731.00-00 Extent of Recognition of Gain or Loss on Distribution 03/13/2015
201511020 752.00-00 Treatment of Certain Liabilities 03/13/2015
201511020 7701.00-00 Definitions 03/13/2015
201511019 856.07-00 Treatment of Wholly Owned Subsidiaries 03/13/2015
201511019 9100.01-00 Section 42; Low-Income Housing Credit 03/13/2015
201511018 165.00-00 Deductions For Losses 03/13/2015
201511017 911.11-03 Reelection 03/13/2015
201511016 1362.04-00 Inadvertent Terminations 03/13/2015
201511015 351.00-00 Transfer to Corporation Controlled by Transferor 03/13/2015
201511014 1361.03-03 Electing Small Business Trusts 03/13/2015
201511014 1362.04-00 Inadvertent Terminations 03/13/2015
201511013 807.05-00 Adjustments for Change in Computing Reserves 03/13/2015
201511012 1502.98-00 Application of Section 382 with Respect to a Consolidated Group 03/13/2015
201511012 9100.22-00 Other 03/13/2015

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