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
201213025 9999.00-00 Miscellaneous Issues 03/30/2012
201213024 9100.00-00 Extension of Time for Making Certain Elections 03/30/2012
201213024 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/30/2012
201213024 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/30/2012
201213023 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/30/2012
201213022 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 03/30/2012
201213021 368.00-00 Definitions Relating to Corporate Reorganizations 03/30/2012
201213021 368.01-00 Statutory Merger or Consolidation (Type "A") 03/30/2012
201213020 1362.01-03 Late Elections 03/30/2012
201213019 368.00-00 Definitions Relating to Corporate Reorganizations 03/30/2012
201213019 368.01-00 Statutory Merger or Consolidation (Type "A") 03/30/2012
201213018 355.01-00 Spin-Off 03/30/2012
201213018 332.01-00 Nonrecognition of Gain or Loss 03/30/2012
201213018 332.07-00 Debts of Parent to Subsidiary 03/30/2012
201213017 9100.00-00 Extension of Time for Making Certain Elections 03/30/2012
201213017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/30/2012
201213016 7702B.02-00 Definition 03/30/2012
201213015 7701.00-00 Definitions 03/30/2012
201213015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/30/2012
201213014 9100.22-00 Other 03/30/2012
201213014 9114.03-06 Canada 03/30/2012
201213013 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 03/30/2012
201213013 338.02-00 Qualified Stock Purchase 03/30/2012
201213013 338.04-00 Consistency Rules 03/30/2012
201213013 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 03/30/2012

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