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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201306012 301.00-00 Distributions of Property 02/08/2013
201306012 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 02/08/2013
201306011 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 9100.00-00|Extension of Time for Making Certain Elections 02/08/2013
201306010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/08/2013
201306010 355.01-01 Split-Off 02/08/2013
201306010 368.04-00 Assets for Control of Transferee (Type "D") 02/08/2013
201306009 1361.05-00 Qualified Subchapter S Subsidiary 02/08/2013
201306009 1362.00-00 Election by Small Business Corporation 02/08/2013
201306009 1362.04-00 Inadvertent Terminations 02/08/2013
201306008 1504.00-00 Definitions 02/08/2013
201306008 1504.01-00 Affiliated Group v. Not an Affiliated Group 02/08/2013
201306007 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 02/08/2013
201306007 1504.00-00 Definitions 02/08/2013
201306007 1504.01-00 Affiliated Group v. Not an Affiliated Group 02/08/2013
201306006 351.01-00 Control v. No Control by Transferor 02/08/2013
201306006 355.01-00 Spin-Off 02/08/2013
201306006 368.04-00 Assets for Control of Transferee (Type "D") 02/08/2013
201306005 1362.02-00 Termination of Election 02/08/2013
201306005 1362.02-03 Passive Investment Income 02/08/2013
201306004 1362.02-00 Termination of Election 02/08/2013
201306004 1362.02-03 Passive Investment Income 02/08/2013
201306003 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 02/08/2013
201306002 2632.00-00 Special Rules for Allocation of GST Exemption 02/08/2013
201306002 2642.00-00 Inclusion Ratio 02/08/2013
201306002 9100.00-00 Extension of Time for Making Certain Elections 02/08/2013