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
201308032 501.32-01 Distribution of Assets to Private Individuals 02/22/2013
201308032 501.33-00 Private v. Public Interest Served 02/22/2013
201308031 4945.04-04 Grants to Individuals 02/22/2013
201308030 27.00.00-00 Equitable Remedies 02/22/2013
201308029 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 02/22/2013
201308028 465.01-02 Amounts Protected Against Loss 02/22/2013
201308027 162.00-00 Trade or Business (Deductible v. Not Deductible) 02/22/2013
201308027 162.21-00 Expenditures Against Public Policy 02/22/2013
201308027 162.21-01 Fines and Penalties 02/22/2013
201308026 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 02/22/2013
201308025 165.00-00 Deductions For Losses 02/22/2013
201308024 3406.04-03 Broker Notifies Payor 02/22/2013
201308023 911.11-03 Reelection 02/22/2013
201308022 1362.04-00 Inadvertent Terminations 02/22/2013
201308021 45.00-00 Electricity Produced from Certain Renewable Sources 02/22/2013
201308020 1031.05-00 Deferred Exchanges 02/22/2013
201308019 101.01-02 Transfer for Consideration 02/22/2013
201308019 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/22/2013
201308018 355.01-01 Split-Off 02/22/2013
201308018 355.04-00 Business Purpose 02/22/2013
201308018 368.00-00 Definitions Relating to Corporate Reorganizations 02/22/2013
201308017 355.01-01 Split-Off 02/22/2013
201308017 355.04-00 Business Purpose 02/22/2013
201308017 368.00-00 Definitions Relating to Corporate Reorganizations 02/22/2013
201308016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/22/2013

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