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
201104041 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 01/28/2011
201104040 36.00-00 First-Time Homebuyer Credit 01/28/2011
201104039 61.00-00 Gross Income v. Not Gross Income 01/28/2011
201104038 6501.01-00 Effects of Net Operating Loss Carrybacks 01/28/2011
201104037 36.00-00 First-Time Homebuyer Credit 01/28/2011
201104036 6050.00-00 (blank) 01/28/2011
201104035 7602.07-02 Contents of Summons 01/28/2011
201104034 957.00-00 Controlled Foreign Corporations; United States Persons 01/28/2011
201104033 856.00-00 Definition of Real Estate Investment Trust 01/28/2011
201104032 108.00-00 Income From Discharge of Indebtedness 01/28/2011
201104032 108.05-00 Student Loans 01/28/2011
201104031 9300.99-11 Disguised Sale Variable Prepaid Forward Contracts (VPFC) with Share Lending 01/28/2011
201104030 1362.04-00 Inadvertent Terminations 01/28/2011
201104029 146.07-00 Carryforward of Allocation 01/28/2011
201104029 9100.00-00 Extension of Time for Making Certain Elections 01/28/2011
201104028 368.04-00 Assets for Control of Transferee (Type "D") 01/28/2011
201104028 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/28/2011
201104028 355.01-00 Spin-Off 01/28/2011
201104027 9100.10-01 Accounting Methods 01/28/2011
201104026 7701.00-00 Definitions 01/28/2011
201104026 9100.00-00 Extension of Time for Making Certain Elections 01/28/2011
201104026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/28/2011
201104025 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/28/2011
201104025 754.02-00 Timeliness of Election 01/28/2011
201104025 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/28/2011

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