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
200645014 42.00-00 Low-Income Housing Credit 11/10/2006
200645014 42.04-07 Waiver for Certain Federally-Assisted Existing Buildings 11/10/2006
200645013 355.01-01 Split-Off 11/10/2006
200645013 368.04-00 Assets for Control of Transferee (Type "D") 11/10/2006
200645012 332.00-00 Complete Liquidation of Subsidiaries 11/10/2006
200645012 351.00-00 Transfer to Corporation Controlled by Transferor 11/10/2006
200645012 368.04-00 Assets for Control of Transferee (Type "D") 11/10/2006
200645012 355.01-00 Spin-Off 11/10/2006
200645011 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/10/2006
200645011 355.01-00 Spin-Off 11/10/2006
200645010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/10/2006
200645010 355.03-00 Active Business 11/10/2006
200645009 9100.09-00 Section 442; Accounting Periods 11/10/2006
200645008 3406.00-00 Backup Withholding 11/10/2006
200645008 6041.03-00 Fixed or Determinable Gains, Profits, or Income 11/10/2006
200645008 6041.05-00 Payments Specifically Included 11/10/2006
200645008 6045.00-00 Returns of Brokers 11/10/2006
200645008 6049.01-00 Reportable Interest 11/10/2006
200645007 9100.22-00 Other 11/10/2006
200645007 1502.21-00 Consolidated Net Operating Loss Deduction 11/10/2006
200645006 368.04-00 Assets for Control of Transferee (Type "D") 11/10/2006
200645005 2632.00-00 Special Rules for Allocation of GST Exemption 11/10/2006
200645005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/10/2006
200645005 61.00-00 Gross Income v. Not Gross Income 11/10/2006
200645005 1223.00-00 Holding Period of Capital Assets 11/10/2006