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
編號 201505020 UILC 754.02-00 主題 Timeliness of Election 發布日期 01/30/2015
編號 201505020 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 01/30/2015
編號 201505019 UILC 754.02-00 主題 Timeliness of Election 發布日期 01/30/2015
編號 201505019 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 01/30/2015
編號 201505018 UILC 754.02-00 主題 Timeliness of Election 發布日期 01/30/2015
編號 201505018 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 01/30/2015
編號 201505017 UILC 754.02-00 主題 Timeliness of Election 發布日期 01/30/2015
編號 201505017 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 01/30/2015
編號 201505016 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 01/30/2015
編號 201505015 UILC 9100.02-04 主題 ITC Expenditures 發布日期 01/30/2015
編號 201505014 UILC 442.00-00 主題 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 發布日期 01/30/2015
編號 201505014 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 01/30/2015
編號 201505013 UILC 355.00-00 主題 Distribution of Stock and Securities of a Controlled Corporation 發布日期 01/30/2015
編號 201505013 UILC 355.01-00 主題 Spin-Off 發布日期 01/30/2015
編號 201505012 UILC 351.00-00 主題 Transfer to Corporation Controlled by Transferor 發布日期 01/30/2015
編號 201505012 UILC 368.01-00 主題 Statutory Merger or Consolidation (Type "A") 發布日期 01/30/2015
編號 201505012 UILC 368.12-00 主題 Liquidation v. Reorganization 發布日期 01/30/2015
編號 201505011 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 01/30/2015
編號 201505010 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 01/30/2015
編號 201505009 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 01/30/2015
編號 201505008 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 01/30/2015
編號 201505007 UILC 355.01-00 主題 Spin-Off 發布日期 01/30/2015
編號 201505007 UILC 355.10-00 主題 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 發布日期 01/30/2015
編號 201505006 UILC 1502.75-10 主題 When Group Remains in Existence 發布日期 01/30/2015
編號 201505006 UILC 1504.01-00 主題 Affiliated Group v. Not an Affiliated Group 發布日期 01/30/2015