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 201141012 UILC 367.00-00 主題 Foreign Corporations 發布日期 10/14/2011
編號 201141012 UILC 367.03-00 主題 Treatment of Transfers of Stock or Securities to Foreign Corporations 發布日期 10/14/2011
編號 201141011 UILC 367.00-00 主題 Foreign Corporations 發布日期 10/14/2011
編號 201141011 UILC 367.03-00 主題 Treatment of Transfers of Stock or Securities to Foreign Corporations 發布日期 10/14/2011
編號 201141010 UILC 1502.75-00 主題 Filing Requirements 發布日期 10/14/2011
編號 201141010 UILC 9100.20-00 主題 Section 1502; Election to File Consolidated Return 發布日期 10/14/2011
編號 201141009 UILC 1502.32-00 主題 Investment Adjustment 發布日期 10/14/2011
編號 201141009 UILC 9100.22-00 主題 Other 發布日期 10/14/2011
編號 201141008 UILC 1502.32-00 主題 Investment Adjustment 發布日期 10/14/2011
編號 201141008 UILC 9100.22-00 主題 Other 發布日期 10/14/2011
編號 201141007 UILC 1381.00-00 主題 Organizations to Which Part Applies 發布日期 10/14/2011
編號 201141006 UILC 468A.01-00 主題 In General 發布日期 10/14/2011
編號 201141005 UILC 468A.01-00 主題 In General 發布日期 10/14/2011
編號 201141004 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 10/14/2011
編號 201141003 UILC 9100.22-00 主題 Other 發布日期 10/14/2011
編號 201141003 UILC 992.02-00 主題 Election 發布日期 10/14/2011
編號 201141002 UILC 9100.15-00 主題 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 10/14/2011
編號 201141001 UILC 9100.15-00 主題 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 發布日期 10/14/2011
編號 201140031 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 10/07/2011
編號 201140030 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 10/07/2011
編號 201140030 UILC 414.18-00 主題 Separate Lines of Business and Operating Units 發布日期 10/07/2011
編號 201140029 UILC 4942.03-07 主題 Set-Asides 發布日期 10/07/2011
編號 201140028 UILC 501.03-00 主題 Religious, Charitable, etc., Institutions and Community Chest 發布日期 10/07/2011
編號 201140028 UILC 501.03-22 主題 Scholarships, Endowment Funds and Trusts, Student Loans 發布日期 10/07/2011
編號 201140027 UILC 4945.04-04 主題 Grants to Individuals 發布日期 10/07/2011