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.

  1. Enter a term in the Find box.
  2. Click the Search button.
尋求幫助
編號 UILC 主題 發布日期
200636094 2654.03-00 Separate Shares 09/08/2006
200636093 1362.02-03 Passive Investment Income 09/08/2006
200636092 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 09/08/2006
200636091 2632.00-00 Special Rules for Allocation of GST Exemption 09/08/2006
200636091 9100.00-00 Extension of Time for Making Certain Elections 09/08/2006
200636090 1362.01-03 Late Elections 09/08/2006
200636089 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 09/08/2006
200636089 337.15-00 Transitional Loss Limitation 09/08/2006
200636088 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 09/08/2006
200636088 9100.22-00 Other 09/08/2006
200636087 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 09/08/2006
200636087 9100.22-00 Other 09/08/2006
200636086 101.01-02 Transfer for Consideration 09/08/2006
200636085 162.04-03 Capture Insurance 09/08/2006
200636084 7701.00-00 Definitions 09/08/2006
200636083 7701.00-00 Definitions 09/08/2006
200636083 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636082 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636081 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636080 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636079 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636078 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636077 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636076 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006
200636075 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2006

Official Adobe Website