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
201350012 1295.02-02 Retroactive Elections 12/13/2013
201350011 1295.02-02 Retroactive Elections 12/13/2013
201350010 831.07-00 Captives Reinsurance Pool Arrangement 12/13/2013
201350010 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/13/2013
201350009 831.07-00 Captives Reinsurance Pool Arrangement 12/13/2013
201350009 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/13/2013
201350008 831.07-00 Captives Reinsurance Pool Arrangement 12/13/2013
201350008 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/13/2013
201350007 351.00-00 Transfer to Corporation Controlled by Transferor 12/13/2013
201350007 355.01-00 Spin-Off 12/13/2013
201350007 355.01-01 Split-Off 12/13/2013
201350007 368.01-00 Statutory Merger or Consolidation (Type "A") 12/13/2013
201350007 368.04-00 Assets for Control of Transferee (Type "D") 12/13/2013
201350007 1502.19-00 Excess Losses 12/13/2013
201350007 1502.75-10 When Group Remains in Existence 12/13/2013
201350006 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/13/2013
201350005 1362.04-00 Inadvertent Terminations 12/13/2013
201350005 1362.02-03 Passive Investment Income 12/13/2013
201350004 1362.04-00 Inadvertent Terminations 12/13/2013
201350003 9100.00-00 Extension of Time for Making Certain Elections 12/13/2013
201350003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/13/2013
201350002 9100.00-00 Extension of Time for Making Certain Elections 12/13/2013
201350002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/13/2013
201350001 332.00-00 Complete Liquidation of Subsidiaries 12/13/2013
201350001 351.00-00 Transfer to Corporation Controlled by Transferor 12/13/2013

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