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
201123030 355.03-01 Five-Year Requirement 06/10/2011
201123029 6611.00-00 Interest on Overpayments (Interest v. No Interest) 06/10/2011
201123029 6611.04-00 Interest on Refunds 06/10/2011
201123028 4254.00-00 Computation of Communications Tax 06/10/2011
201123027 4271.03-00 By Whom Paid 06/10/2011
201123026 9100.22-00 Other 06/10/2011
201123026 1502.21-00 Consolidated Net Operating Loss Deduction 06/10/2011
201123025 368.04-00 Assets for Control of Transferee (Type "D") 06/10/2011
201123025 355.01-00 Spin-Off 06/10/2011
201123024 9100.22-00 Other 06/10/2011
201123024 9114.03-06 Canada 06/10/2011
201123023 1362.04-00 Inadvertent Terminations 06/10/2011
201123022 332.00-00 Complete Liquidation of Subsidiaries 06/10/2011
201123022 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/10/2011
201123022 355.01-00 Spin-Off 06/10/2011
201123022 368.04-00 Assets for Control of Transferee (Type "D") 06/10/2011
201123021 1362.04-00 Inadvertent Terminations 06/10/2011
201123021 1362.01-03 Late Elections 06/10/2011
201123020 337.13-00 Loss on Stock of Subsidiary 06/10/2011
201123020 337.16-00 Loss Disallowance 06/10/2011
201123020 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 06/10/2011
201123019 337.13-00 Loss on Stock of Subsidiary 06/10/2011
201123019 337.16-00 Loss Disallowance 06/10/2011
201123019 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 06/10/2011
201123018 337.13-00 Loss on Stock of Subsidiary 06/10/2011