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
201033013 301.00-00 Distributions of Property 08/20/2010
201033012 301.00-00 Distributions of Property 08/20/2010
201033011 301.00-00 Distributions of Property 08/20/2010
201033010 301.00-00 Distributions of Property 08/20/2010
201033009 9100.20-00 Section 1502; Election to File Consolidated Return 08/20/2010
201033009 1502.75-00 Filing Requirements 08/20/2010
201033008 162.36-01 General Rules 08/20/2010
201033007 368.04-00 Assets for Control of Transferee (Type "D") 08/20/2010
201033007 355.01-00 Spin-Off 08/20/2010
201033007 368.06-00 Change in Identity, etc. (Type "F") 08/20/2010
201033006 1362.01-03 Late Elections 08/20/2010
201033005 355.01-00 Spin-Off 08/20/2010
201033005 368.01-00 Statutory Merger or Consolidation (Type "A") 08/20/2010
201033005 368.03-00 Stock for Property (Type "C") 08/20/2010
201033005 368.04-00 Assets for Control of Transferee (Type "D") 08/20/2010
201033004 7701.00-00 Definitions 08/20/2010
201033004 1362.01-03 Late Elections 08/20/2010
201033004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/20/2010
201033003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/20/2010
201033002 9100.04-00 Section 168; MACRS 08/20/2010
201033001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/20/2010
201033001 355.01-00 Spin-Off 08/20/2010
201033001 368.00-00 Definitions Relating to Corporate Reorganizations 08/20/2010
201033001 368.04-00 Assets for Control of Transferee (Type "D") 08/20/2010
201033001 1361.05-00 Qualified Subchapter S Subsidiary 08/20/2010