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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
201228013 861.08-12 Net Operating Losses 07/13/2012
201228013 172.01-00 Carryback and Carryover 07/13/2012
201228012 302.03-00 Complete Termination of Interest 07/13/2012
201228011 338.02-00 Qualified Stock Purchase 07/13/2012
201228011 1502.13-01 Stock of Members 07/13/2012
201228011 197.00-00 Amortization of Goodwill & Certain Other Intangibles 07/13/2012
201228010 1362.04-00 Inadvertent Terminations 07/13/2012
201228009 1362.04-00 Inadvertent Terminations 07/13/2012
201228008 9100.22-00 Other 07/13/2012
201228008 1502.21-00 Consolidated Net Operating Loss Deduction 07/13/2012
201228007 9100.22-00 Other 07/13/2012
201228007 1502.21-00 Consolidated Net Operating Loss Deduction 07/13/2012
201228006 1362.01-03 Late Elections 07/13/2012
201228006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2012
201228005 9100.00-00 Extension of Time for Making Certain Elections 07/13/2012
201228005 1502.92-00 Carryover and Carryback 07/13/2012
201228004 9100.22-00 Other 07/13/2012
201228004 1502.21-00 Consolidated Net Operating Loss Deduction 07/13/2012
201228003 1362.00-00 Election by Small Business Corporation 07/13/2012
201228003 1362.01-03 Late Elections 07/13/2012
201228002 355.01-00 Spin-Off 07/13/2012
201228002 1502.75-10 When Group Remains in Existence 07/13/2012
201228001 1362.01-03 Late Elections 07/13/2012
201227011 408.03-00 Rollover Contributions 07/06/2012
201227010 408.03-00 Rollover Contributions 07/06/2012