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
200751016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/21/2007
200751016 7701.00-00 Definitions 12/21/2007
200751015 9100.00-00 Extension of Time for Making Certain Elections 12/21/2007
200751015 1503.04-04 Dual Resident Corporation 12/21/2007
200751014 9100.20-00 Section 1502; Election to File Consolidated Return 12/21/2007
200751014 1502.75-00 Filing Requirements 12/21/2007
200751013 472.09-00 Inventory Price Index Method 12/21/2007
200751013 381.04-00 Method of Accounting 12/21/2007
200751012 9100.22-00 Other 12/21/2007
200751012 9114.03-06 Canada 12/21/2007
200751011 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/21/2007
200751011 368.14-00 Transfer by Corporation in Title 11 Case (Type "G") 12/21/2007
200751011 1502.75-10 When Group Remains in Existence 12/21/2007
200751011 1502.98-01 Ownership Change of a Loss Group 12/21/2007
200751010 1362.04-00 Inadvertent Terminations 12/21/2007
200751009 338.01-02 Time in which Election must be made 12/21/2007
200751009 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/21/2007
200751008 9100.10-01 Accounting Methods 12/21/2007
200751007 468B.04-01 Qualified Payment 12/21/2007
200751007 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/21/2007
200751007 108.02-00 Reduction of Tax Attributes 12/21/2007
200751007 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 12/21/2007
200751006 7701.00-00 Definitions 12/21/2007
200751006 9100.00-00 Extension of Time for Making Certain Elections 12/21/2007
200751006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/21/2007