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
200952038 6229.02-00 Extension by Agreement 12/25/2009
200952037 1362.04-00 Inadvertent Terminations 12/25/2009
200952036 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 12/25/2009
200952036 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 12/25/2009
200952036 351.00-00 Transfer to Corporation Controlled by Transferor 12/25/2009
200952035 1362.01-03 Late Elections 12/25/2009
200952034 642.00-00 Special Rules for Credits and Deductions 12/25/2009
200952034 642.03-00 Charitable Deduction 12/25/2009
200952034 9100.00-00 Extension of Time for Making Certain Elections 12/25/2009
200952034 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 12/25/2009
200952033 856.07-00 Treatment of Wholly Owned Subsidiaries 12/25/2009
200952033 7701.00-00 Definitions 12/25/2009
200952033 9100.00-00 Extension of Time for Making Certain Elections 12/25/2009
200952033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/25/2009
200952032 351.00-00 Transfer to Corporation Controlled by Transferor 12/25/2009
200952032 368.03-00 Stock for Property (Type "C") 12/25/2009
200952032 368.08-08 Transfers to Controlled Corporations 12/25/2009
200952031 902.01-01 Post-1986 Undistributed Earnings 12/25/2009
200952031 243.00-00 Dividends Received by Corporations 12/25/2009
200952031 245.00-00 Dividends Received From Certain Foreign Corporations 12/25/2009
200952031 952.00-00 Subpart F Income Defined 12/25/2009
200952030 1295.02-02 Retroactive Elections 12/25/2009
200952029 1295.02-02 Retroactive Elections 12/25/2009
200952028 1295.02-02 Retroactive Elections 12/25/2009
200952027 1295.02-02 Retroactive Elections 12/25/2009

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