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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編號 UILC 主題 發布日期
201236017 198.01-00 Failrue to Make a Timely Section 198 Election 09/07/2012
201236016 7701.00-00 Definitions 09/07/2012
201236016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/07/2012
201236015 9100.22-00 Other 09/07/2012
201236015 1502.21-00 Consolidated Net Operating Loss Deduction 09/07/2012
201236014 332.00-00 Complete Liquidation of Subsidiaries 09/07/2012
201236014 332.01-00 Nonrecognition of Gain or Loss 09/07/2012
201236014 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/07/2012
201236014 355.01-00 Spin-Off 09/07/2012
201236014 368.00-00 Definitions Relating to Corporate Reorganizations 09/07/2012
201236014 368.04-00 Assets for Control of Transferee (Type "D") 09/07/2012
201236014 368.06-00 Change in Identity, etc. (Type "F") 09/07/2012
201236013 59.05-08 Research and Experimental Expenditures 09/07/2012
201236013 174.01-00 Election to Amortize 09/07/2012
201236013 9100.02-00 Section 59(e) 09/07/2012
201236012 9100.04-00 Section 168; MACRS 09/07/2012
201236011 9100.04-00 Section 168; MACRS 09/07/2012
201236010 9100.04-00 Section 168; MACRS 09/07/2012
201236009 1362.01-03 Late Elections 09/07/2012
201236008 45.00-00 Electricity Produced from Certain Renewable Sources 09/07/2012
201236007 45.00-00 Electricity Produced from Certain Renewable Sources 09/07/2012
201236006 856.02-00 Investment Requirements 09/07/2012
201236005 7704.03-00 Qualifying Income 09/07/2012
201236004 1362.01-03 Late Elections 09/07/2012
201236003 1361.01-04 More than One Class of Stock 09/07/2012

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