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
201306008 1504.00-00 Definitions 02/08/2013
201306008 1504.01-00 Affiliated Group v. Not an Affiliated Group 02/08/2013
201306007 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 02/08/2013
201306007 1504.00-00 Definitions 02/08/2013
201306007 1504.01-00 Affiliated Group v. Not an Affiliated Group 02/08/2013
201306006 351.01-00 Control v. No Control by Transferor 02/08/2013
201306006 355.01-00 Spin-Off 02/08/2013
201306006 368.04-00 Assets for Control of Transferee (Type "D") 02/08/2013
201306005 1362.02-00 Termination of Election 02/08/2013
201306005 1362.02-03 Passive Investment Income 02/08/2013
201306004 1362.02-00 Termination of Election 02/08/2013
201306004 1362.02-03 Passive Investment Income 02/08/2013
201306003 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 02/08/2013
201306002 2632.00-00 Special Rules for Allocation of GST Exemption 02/08/2013
201306002 2642.00-00 Inclusion Ratio 02/08/2013
201306002 9100.00-00 Extension of Time for Making Certain Elections 02/08/2013
201306001 9100.22-00 Other 02/08/2013
201306001 1502.21-00 Consolidated Net Operating Loss Deduction 02/08/2013
201305022 408.03-00 Rollover Contributions 02/01/2013
201305021 414.00-00 Definitions and Special Rules 02/01/2013
201305021 414.09-00 Certain Employee Contributions 02/01/2013
201305020 408.03-00 Rollover Contributions 02/01/2013
201305019 408.03-00 Rollover Contributions 02/01/2013
201305018 408.03-00 Rollover Contributions 02/01/2013
201305017 408.03-00 Rollover Contributions 02/01/2013

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