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
201107010 61.00-00 Gross Income v. Not Gross Income 02/18/2011
201107009 1297.00-00 Special Rules 02/18/2011
201107009 957.00-00 Controlled Foreign Corporations; United States Persons 02/18/2011
201107008 1297.00-00 Special Rules 02/18/2011
201107008 957.00-00 Controlled Foreign Corporations; United States Persons 02/18/2011
201107007 1297.00-00 Special Rules 02/18/2011
201107007 957.00-00 Controlled Foreign Corporations; United States Persons 02/18/2011
201107006 1297.00-00 Special Rules 02/18/2011
201107006 957.00-00 Controlled Foreign Corporations; United States Persons 02/18/2011
201107005 1297.00-00 Special Rules 02/18/2011
201107005 957.00-00 Controlled Foreign Corporations; United States Persons 02/18/2011
201107004 1297.00-00 Special Rules 02/18/2011
201107004 957.00-00 Controlled Foreign Corporations; United States Persons 02/18/2011
201107003 368.01-00 Statutory Merger or Consolidation (Type "A") 02/18/2011
201107003 368.06-00 Change in Identity, etc. (Type "F") 02/18/2011
201107003 332.00-00 Complete Liquidation of Subsidiaries 02/18/2011
201107002 167.22-01 Normalization Rules 02/18/2011
201107001 1362.00-00 Election by Small Business Corporation 02/18/2011
201107001 1362.01-03 Late Elections 02/18/2011
201106026 408.03-00 Rollover Contributions 02/11/2011
201106025 408.03-00 Rollover Contributions 02/11/2011
201106024 408.03-00 Rollover Contributions 02/11/2011
201106023 408.03-00 Rollover Contributions 02/11/2011
201106022 412.00-00 Minimum Funding Standards 02/11/2011
201106021 412.00-00 Minimum Funding Standards 02/11/2011