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
201105038 6426.00-00 Credit for Alcohol Fuel, Biodiesel Mixture and Alternative Fuel 02/04/2011
201105037 9999.99-99 Issues in Case Not Yet Identified 02/04/2011
201105036 7216.20-00 Permitted Disclosures Without Taxpayer Consent 02/04/2011
201105035 4975.03-00 Prohibited Transaction 02/04/2011
201105034 6302.00-00 Mode or Time of Collection 02/04/2011
201105034 6151.00-00 Time and Place for Paying Tax Shown on Returns 02/04/2011
201105033 6231.01-01 Exception for Small Partnerships 02/04/2011
201105032 6213.07-01 Mathematical or Clerical Errors 02/04/2011
201105031 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 02/04/2011
201105031 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 02/04/2011
201105030 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 02/04/2011
201105029 9100.00-00 Extension of Time for Making Certain Elections 02/04/2011
201105029 9100.22-00 Other 02/04/2011
201105028 1362.01-03 Late Elections 02/04/2011
201105027 7702B.02-00 Definition 02/04/2011
201105026 7702B.02-00 Definition 02/04/2011
201105025 1362.04-00 Inadvertent Terminations 02/04/2011
201105024 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/04/2011
201105024 355.01-00 Spin-Off 02/04/2011
201105024 368.00-00 Definitions Relating to Corporate Reorganizations 02/04/2011
201105024 368.04-00 Assets for Control of Transferee (Type "D") 02/04/2011
201105023 168.36-00 Additional First Year Depreciation 02/04/2011
201105022 367.00-00 Foreign Corporations 02/04/2011
201105021 1362.00-00 Election by Small Business Corporation 02/04/2011
201105020 9100.00-00 Extension of Time for Making Certain Elections 02/04/2011

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