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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숫자 UILC 주제 출시일
201328028 9100.22-00 Other 07/12/2013
201328028 1502.21-00 Consolidated Net Operating Loss Deduction 07/12/2013
201328028 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 07/12/2013
201328027 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 07/12/2013
201328027 382.12-08 Title 11 or Similar Case 07/12/2013
201328027 1504.01-00 Affiliated Group v. Not an Affiliated Group 07/12/2013
201328026 1362.00-00 Election by Small Business Corporation 07/12/2013
201328025 301.00-00 Distributions of Property 07/12/2013
201328025 302.00-00 Distributions in Redemption of Stock 07/12/2013
201328025 1361.01-04 More than One Class of Stock 07/12/2013
201328025 1368.00-00 Distributions 07/12/2013
201328024 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/12/2013
201328024 355.01-00 Spin-Off 07/12/2013
201328023 108.01-03 Qualified Principal Residence Indebtedness 07/12/2013
201328023 163.06-01 Acquisition Indebtedness 07/12/2013
201328022 104.03-00 Compensation for Injuries and Sickness (Excluded v.Not Excluded); Damages 07/12/2013
201328021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/12/2013
201328020 117.05-02 Other Services 07/12/2013
201328020 117.05-03 Required As Condition 07/12/2013
201328019 1361.05-00 Qualified Subchapter S Subsidiary 07/12/2013
201328019 9100.00-00 Extension of Time for Making Certain Elections 07/12/2013
201328018 856.00-00 Definition of Real Estate Investment Trust 07/12/2013
201328017 1362.04-00 Inadvertent Terminations 07/12/2013
201328017 1362.02-03 Passive Investment Income 07/12/2013
201328016 1362.04-00 Inadvertent Terminations 07/12/2013

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