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
201437013 351.00-00 Transfer to Corporation Controlled by Transferor 09/12/2014
201437013 355.01-00 Spin-Off 09/12/2014
201437013 355.05-00 Control 09/12/2014
201437013 355.05-01 Distribution of Control 09/12/2014
201437012 1031.05-00 Deferred Exchanges 09/12/2014
201437011 832.06-02 Unpaid Losses 09/12/2014
201437010 168.36-00 Additional First Year Depreciation 09/12/2014
201437009 1362.00-00 Election by Small Business Corporation 09/12/2014
201437009 1362.04-00 Inadvertent Terminations 09/12/2014
201437008 9100.31-00 Definitions 09/12/2014
201437008 7701.00-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/12/2014
201437007 351.00-00 Transfer to Corporation Controlled by Transferor 09/12/2014
201437007 358.02-00 Allocation of Basis 09/12/2014
201437006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/12/2014
201437006 355.01-00 Spin-Off 09/12/2014
201437006 368.04-00 Assets for Control of Transferee (Type "D") 09/12/2014
201437005 9100.07-00 Time in which Election must be made 09/12/2014
201437005 338.01-02 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 09/12/2014
201437004 62.00-00 Trade or Business (Deductible v. Not Deductible) 09/12/2014
201437004 170.00-00 Charitable, Etc. Contributions and Gifts 09/12/2014
201437003 2642.00-00 Inclusion Ratio 09/12/2014
201437003 9100.00-00 Extension of Time for Making Certain Elections 09/12/2014
201437002 9100.00-00 Definitions 09/12/2014
201437002 7701.00-00 Extension of Time for Making Certain Elections 09/12/2014
201437002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/12/2014