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
201308002 332.00-00 Complete Liquidation of Subsidiaries 02/22/2013
201308002 332.01-00 Nonrecognition of Gain or Loss 02/22/2013
201308002 368.04-00 Assets for Control of Transferee (Type "D") 02/22/2013
201308002 355.01-00 Spin-Off 02/22/2013
201308001 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 02/22/2013
201308001 306.00-00 Dispositions of Certain Stock 02/22/2013
201308001 306.01-00 Section 306 Stock v. Not 306 Stock 02/22/2013
201308001 368.00-00 Definitions Relating to Corporate Reorganizations 02/22/2013
201308001 368.05-00 Recapitalization (Type "E") 02/22/2013
201307015 501.03-08 Educational Organizations 02/15/2013
201307014 501.32-00 Income Inures v. does Not Inure to Private Individual 02/15/2013
201307014 501.33-00 Private v. Public Interest Served 02/15/2013
201307013 4945.04-03 Influencing The Outcome of Elections 02/15/2013
201307012 4942.03-07 Set-Asides 02/15/2013
201307011 4942.03-07 Set-Asides 02/15/2013
201307010 4942.03-07 Set-Asides 02/15/2013
201307009 501.30-02 Dealings With Controlling Interests 02/15/2013
201307009 501.35-00 "Exclusively" Test 02/15/2013
201307008 170.19-00 Other 02/15/2013
201307007 6221.00-00 Tax Treatment Determined At Partnership Level 02/15/2013
201307006 6402.01-00 Credit of Overpayment Against Any Tax Liability 02/15/2013
201307005 61.00-00 Gross Income v. Not Gross Income 02/15/2013
201307004 2632.00-00 Special Rules for Allocation of GST Exemption 02/15/2013
201307004 2642.00-00 Inclusion Ratio 02/15/2013
201307004 9100.00-00 Extension of Time for Making Certain Elections 02/15/2013

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