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
201144015 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 11/04/2011
201144015 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 11/04/2011
201144015 1502.75-00 Filing Requirements 11/04/2011
201144014 355.09-00 Distributions Within a Consolidated Group 11/04/2011
201144014 368.04-00 Assets for Control of Transferee (Type "D") 11/04/2011
201144014 368.08-08 Transfers to Controlled Corporations 11/04/2011
201144013 4982.06-00 Election to Use Taxable Year 11/04/2011
201144012 1362.01-03 Late Elections 11/04/2011
201144012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/04/2011
201144011 2032.00-00 Alternate Valuation 11/04/2011
201144011 9100.00-00 Extension of Time for Making Certain Elections 11/04/2011
201144010 468A.01-00 In General 11/04/2011
201144009 1362.01-02 Election After Termination 11/04/2011
201144008 468A.04-02 Revised Schedules 11/04/2011
201144007 856.00-00 Definition of Real Estate Investment Trust 11/04/2011
201144007 9100.00-00 Extension of Time for Making Certain Elections 11/04/2011
201144006 118.00-00 Contributions to the Capital of a Corporation 11/04/2011
201144006 118.01-04 Nonshareholder Contribution to Capital for Bio Fuels Subsidies 11/04/2011
201144005 453B.01-00 In General 11/04/2011
201144005 453.10-03 Special Rules 11/04/2011
201144004 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 11/04/2011
201144004 9100.00-00 Extension of Time for Making Certain Elections 11/04/2011
201144003 1361.00-00 Definitions 11/04/2011
201144003 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 11/04/2011
201144003 1362.00-00 Election by Small Business Corporation 11/04/2011

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