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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Номер UILC Тема Дата публикации
201247013 9114.03-44 Israel 11/23/2012
201247013 7701.21-20 Coordination with Income Tax Treaties 11/23/2012
201247012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/23/2012
201247012 1362.00-00 Election by Small Business Corporation 11/23/2012
201247012 1362.04-00 Inadvertent Terminations 11/23/2012
201247011 6320.00-00 Collection Due Process - Lien 11/23/2012
201247011 6330.00-00 Collection Due Process - Levy 11/23/2012
201247011 1313.01-00 Determination v. No Determination 11/23/2012
201247010 162.00-00 Trade or Business (Deductible v. Not Deductible) 11/23/2012
201247010 317.02-00 Redemption of Stock v. Not a Redemption 11/23/2012
201247009 368.00-00 Definitions Relating to Corporate Reorganizations 11/23/2012
201247009 368.03-00 Stock for Property (Type "C") 11/23/2012
201247009 368.03-01 Substantially All the Property 11/23/2012
201247009 368.08-00 Continuity of Interest Rule 11/23/2012
201247009 368.08-06 Business Enterprise Continuity 11/23/2012
201247009 368.13-00 Transactions Involving Two or More Investment Companies 11/23/2012
201247008 1362.04-00 Inadvertent Terminations 11/23/2012
201247007 1361.05-00 Qualified Subchapter S Subsidiary 11/23/2012
201247007 1362.01-03 Late Elections 11/23/2012
201247007 9100.00-00 Extension of Time for Making Certain Elections 11/23/2012
201247006 7701.00-00 Definitions 11/23/2012
201247006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/23/2012
201247005 9100.22-00 Other 11/23/2012
201247005 1502.21-00 Consolidated Net Operating Loss Deduction 11/23/2012
201247004 301.00-00 Distributions of Property 11/23/2012