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
201644019 512.01-01 Rents and Royalties 10/28/2016
201644019 513.00-00 Unrelated v. Not Unrelated Trade or Business 10/28/2016
201644018 1502.06-00 Liability for Tax 10/28/2016
201644018 312.09-00 Allocation in Separations 10/28/2016
201644018 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/28/2016
201644018 355.07-00 Continuity of Interest 10/28/2016
201644018 368.08-06 Business Enterprise Continuity 10/28/2016
201644018 368.14-00 Transfer by Corporation in Title 11 Case (Type "G") 10/28/2016
201644017 83.02-04 Revocability of Election 10/28/2016
201644016 83.02-04 Revocability of Election 10/28/2016
201644015 83.02-04 Revocability of Election 10/28/2016
201644014 468A.00-00 Special Rules for Decommissioning Cost 10/28/2016
201644013 468A.00-00 Special Rules for Decommissioning Cost 10/28/2016
201644012 468A.04-02 Revised Schedules 10/28/2016
201644011 468A.04-02 Revised Schedules 10/28/2016
201644010 954.02-00 Foreign Personal Holding Company Income 10/28/2016
201644009 954.02-00 Foreign Personal Holding Company Income 10/28/2016
201644008 954.02-00 Foreign Personal Holding Company Income 10/28/2016
201644007 1361.03-02 Qualified Subchapter S Trusts 10/28/2016
201644007 1362.02-02 Ceases to be Small Business Corporation 10/28/2016
201644007 1362.04-00 Inadvertent Terminations 10/28/2016
201644006 1361.03-02 Qualified Subchapter S Trusts 10/28/2016
201644006 1362.04-00 Inadvertent Terminations 10/28/2016
201644005 1502.21-00 Consolidated Net Operating Loss Deduction 10/28/2016
201644005 9100.22-00 Other 10/28/2016