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
201138012 9100.22-00 Other 09/23/2011
201138012 9114.03-06 Canada 09/23/2011
201138011 9100.22-00 Other 09/23/2011
201138011 362.00-00 Basis to Corporations 09/23/2011
201138011 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 09/23/2011
201138010 7701.00-00 Definitions 09/23/2011
201138010 9100.00-00 Extension of Time for Making Certain Elections 09/23/2011
201138010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2011
201138009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2011
201138009 7701.00-00 Definitions 09/23/2011
201138008 1362.01-03 Late Elections 09/23/2011
201138007 9100.00-00 Extension of Time for Making Certain Elections 09/23/2011
201138007 9100.22-00 Other 09/23/2011
201138007 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 09/23/2011
201138007 382.12-00 Operating Rules 09/23/2011
201138007 382.12-13 Election Out 09/23/2011
201138006 3121.02-00 Employment 09/23/2011
201138005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2011
201138005 7701.00-00 Definitions 09/23/2011
201138004 9100.22-00 Other 09/23/2011
201138004 9114.03-06 Canada 09/23/2011
201138003 9100.04-00 Section 168; MACRS 09/23/2011
201138002 1382.00-00 Taxable Income of Cooperatives 09/23/2011
201138002 199.06-00 Agricultural and Horticultural Cooperatives 09/23/2011
201138001 9100.04-00 Section 168; MACRS 09/23/2011