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
201213013 1502.32-00 Investment Adjustment 03/30/2012
201213012 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 03/30/2012
201213012 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 03/30/2012
201213012 1502.50-00 Life and Non-Life 03/30/2012
201213012 1504.00-00 Definitions 03/30/2012
201213012 1504.02-00 Includible Corporation v. Not an Includible Corporation 03/30/2012
201213011 305.04-00 Disproportionate Distributions 03/30/2012
201213010 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 03/30/2012
201213010 141.00-00 Private Activity Bond; Qualified Bond 03/30/2012
201213009 1362.01-03 Late Elections 03/30/2012
201213008 9100.00-00 Extension of Time for Making Certain Elections 03/30/2012
201213008 163.03-03 Investment Income and Expenses 03/30/2012
201213007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/30/2012
201213007 7701.00-00 Definitions 03/30/2012
201213006 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/30/2012
201213006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/30/2012
201213005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/30/2012
201213005 355.01-01 Split-Off 03/30/2012
201213005 368.04-00 Assets for Control of Transferee (Type "D") 03/30/2012
201213004 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/30/2012
201213003 1362.01-03 Late Elections 03/30/2012
201213002 355.01-01 Split-Off 03/30/2012
201213002 368.04-00 Assets for Control of Transferee (Type "D") 03/30/2012
201213001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/30/2012
201213001 355.01-01 Split-Off 03/30/2012

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