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
201043025 9100.00-00 Extension of Time for Making Certain Elections 10/29/2010
201043024 7704.03-00 Qualifying Income 10/29/2010
201043023 48.00-00 Energy Credit; Reforestation Credit 10/29/2010
201043022 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/29/2010
201043022 355.01-00 Spin-Off 10/29/2010
201043022 355.09-00 Distributions Within a Consolidated Group 10/29/2010
201043021 351.00-00 Transfer to Corporation Controlled by Transferor 10/29/2010
201043021 358.00-00 Basis to Distributees 10/29/2010
201043020 1362.00-00 Election by Small Business Corporation 10/29/2010
201043020 1362.01-03 Late Elections 10/29/2010
201043019 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/29/2010
201043019 382.12-00 Operating Rules 10/29/2010
201043019 382.12-06 Fluctuation in Value 10/29/2010
201043018 1362.01-03 Late Elections 10/29/2010
201043017 851.02-00 Gross Income Requirement 10/29/2010
201043016 851.02-00 Gross Income Requirement 10/29/2010
201043015 1361.01-01 Number of Shareholders 10/29/2010
201043015 1361.01-04 More than One Class of Stock 10/29/2010
201043014 1231.10-00 Involuntary Conversion 10/29/2010
201043014 165.00-00 Deductions For Losses 10/29/2010
201043013 1231.10-00 Involuntary Conversion 10/29/2010
201043013 165.00-00 Deductions For Losses 10/29/2010
201043012 1231.10-00 Involuntary Conversion 10/29/2010
201043012 165.00-00 Deductions For Losses 10/29/2010
201043011 1231.10-00 Involuntary Conversion 10/29/2010