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
201338019 1502.21-00 Consolidated Net Operating Loss Deduction 09/20/2013
201338018 9100.00-00 Extension of Time for Making Certain Elections 09/20/2013
201338017 1502.75-00 Filing Requirements 09/20/2013
201338017 9100.20-00 Section 1502; Election to File Consolidated Return 09/20/2013
201338016 1362.04-00 Inadvertent Terminations 09/20/2013
201338015 1362.01-03 Late Elections 09/20/2013
201338014 9100.22-00 Other 09/20/2013
201338014 9114.03-06 Canada 09/20/2013
201338013 2632.00-00 Special Rules for Allocation of GST Exemption 09/20/2013
201338013 9100.00-00 Extension of Time for Making Certain Elections 09/20/2013
201338012 1362.00-00 Election by Small Business Corporation 09/20/2013
201338012 1362.01-00 Eligible v. Ineligible 09/20/2013
201338012 1362.01-03 Late Elections 09/20/2013
201338011 338.01-02 Time in which Election must be made 09/20/2013
201338011 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 09/20/2013
201338010 9100.01-00 Extension of Time for Making Certain Elections; Section 42: Low-Income Housing Credit 09/20/2013
201338010 42.00-00 Low-Income Housing Credit 09/20/2013
201338009 9100.00-00 Extension of Time for Making Certain Elections 09/20/2013
201338008 1362.01-03 Late Elections 09/20/2013
201338007 108.00-00 Income From Discharge of Indebtedness 09/20/2013
201338007 108.01-00 Exclusion From Gross Income 09/20/2013
201338007 108.02-00 Reduction of Tax Attributes 09/20/2013
201338007 108.02-01 Election to Reduce Basis of Depreciable Property First 09/20/2013
201338007 9100.00-00 Extension of Time for Making Certain Elections 09/20/2013
201338006 1362.01-03 Late Elections 09/20/2013

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