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
201414010 1362.04-00 Inadvertent Terminations 04/04/2014
201414009 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 04/04/2014
201414009 1502.98-00 Application of Section 382 with Respect to a Consolidated Group 04/04/2014
201414009 1502.98-05 Apportionment 04/04/2014
201414009 9100.22-00 Other 04/04/2014
201414008 7701.00-00 Definitions 04/04/2014
201414008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/04/2014
201414007 1362.04-00 Inadvertent Terminations 04/04/2014
201414006 1361.00-00 Definitions 04/04/2014
201414006 1361.03-02 Qualified Subchapter S Trusts 04/04/2014
201414005 2642.00-00 Inclusion Ratio 04/04/2014
201414005 9100.00-00 Extension of Time for Making Certain Elections 04/04/2014
201414004 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 04/04/2014
201414004 7704.03-00 Qualifying Income 04/04/2014
201414003 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 04/04/2014
201414003 9100.00-00 Extension of Time for Making Certain Elections 04/04/2014
201414002 7704.03-00 Qualifying Income 04/04/2014
201414001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 04/04/2014
201414001 2010.04-00 Portability Election under � 2010(c)(5)(A) 04/04/2014
201413013 7805.03-00 Reversals of Regulations or Rulings With Retroactive Effect 03/28/2014
201413012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/28/2014
201413012 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/28/2014
201413012 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/28/2014
201413011 6230.01-00 Coordination with Deficiency Proceedings 03/28/2014
201413010 23.06.00-00 DISCLOSURE OF INFORMATION: Summonses 03/28/2014

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