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
201002020 7701.00-00 Definitions 01/15/2010
201002020 856.00-00 Definition of Real Estate Investment Trust 01/15/2010
201002019 1362.01-03 Late Elections 01/15/2010
201002018 1362.01-03 Late Elections 01/15/2010
201002017 1504.00-00 Definitions 01/15/2010
201002016 1504.00-00 Definitions 01/15/2010
201002015 1504.00-00 Definitions 01/15/2010
201002014 332.00-00 Complete Liquidation of Subsidiaries 01/15/2010
201002014 332.01-00 Nonrecognition of Gain or Loss 01/15/2010
201002014 332.02-00 Within One Year 01/15/2010
201002014 332.06-00 Debts of Subsidiary to Parent 01/15/2010
201002013 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 01/15/2010
201002012 856.00-00 Definition of Real Estate Investment Trust 01/15/2010
201002012 565.00-00 Consent Dividends 01/15/2010
201002012 9100.00-00 Extension of Time for Making Certain Elections 01/15/2010
201002011 7701.00-00 Definitions 01/15/2010
201002010 9100.00-00 Extension of Time for Making Certain Elections 01/15/2010
201002009 1382.00-00 Taxable Income of Cooperatives 01/15/2010
201002009 199.06-00 Agricultural and Horticultural Cooperatives 01/15/2010
201002008 2652.01-02 Special Election for QTIP 01/15/2010
201002008 9100.00-00 Extension of Time for Making Certain Elections 01/15/2010
201002007 1361.03-00 Certain Trusts Permitted as Shareholders 01/15/2010
201002006 453.00-00 Installment Method (Available v. Not Available) 01/15/2010
201002006 453.09-00 Contingent Payment Sales 01/15/2010
201002006 453.09-01 Alternative Basis Recovery 01/15/2010

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