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
201412013 351.00-00 Transfer to Corporation Controlled by Transferor 03/21/2014
201412013 355.01-00 Spin-Off 03/21/2014
201412013 368.04-00 Assets for Control of Transferee (Type "D") 03/21/2014
201412012 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 03/21/2014
201412012 338.01-00 Express Election 03/21/2014
201412012 9100.00-00 Extension of Time for Making Certain Elections 03/21/2014
201412012 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/21/2014
201412011 141.00-00 Private Activity Bond; Qualified Bond 03/21/2014
201412011 141.07-00 Management Contracts 03/21/2014
201412010 1295.02-02 Retroactive Elections 03/21/2014
201412009 9100.22-00 Other 03/21/2014
201412009 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 03/21/2014
201412008 4982.06-00 Election to Use Taxable Year 03/21/2014
201412007 7704.03-00 Qualifying Income 03/21/2014
201412006 1295.02-02 Retroactive Elections 03/21/2014
201412005 9100.33-00 Section 50(d)(5) Passthrough of Investment Credit 03/21/2014
201412005 47.00-00 Rehabilitation Credit 03/21/2014
201412005 50.00-00 Special Rules for Computing Investment Credit 03/21/2014
201412004 1502.21-00 Consolidated Net Operating Loss Deduction 03/21/2014
201412004 9100.22-00 Other 03/21/2014
201412003 1362.04-00 Inadvertent Terminations 03/21/2014
201412002 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/21/2014
201412001 806.00-00 Small Life Insurance Company Deduction 03/21/2014
201411050 408.03-00 Rollover Contributions 03/14/2014
201411049 408.03-00 Rollover Contributions 03/14/2014