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
201341026 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/11/2013
201341026 355.01-00 Spin-Off 10/11/2013
201341026 368.00-00 Definitions Relating to Corporate Reorganizations 10/11/2013
201341026 368.04-00 Assets for Control of Transferee (Type "D") 10/11/2013
201341025 9100.00-00 Extension of Time for Making Certain Elections 10/11/2013
201341025 7701.00-00 Definitions 10/11/2013
201341025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/11/2013
201341024 9100.00-00 Extension of Time for Making Certain Elections 10/11/2013
201341024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/11/2013
201341023 9100.22-00 Other 10/11/2013
201341023 992.02-00 Election 10/11/2013
201341022 9100.22-00 Other 10/11/2013
201341022 1502.13-01 Stock of Members 10/11/2013
201341021 2642.00-00 Inclusion Ratio 10/11/2013
201341021 9100.00-00 Extension of Time for Making Certain Elections 10/11/2013
201341020 9100.04-00 Section 168; MACRS 10/11/2013
201341019 1362.01-03 Late Elections 10/11/2013
201341019 9100.00-00 Extension of Time for Making Certain Elections 10/11/2013
201341018 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 10/11/2013
201341017 581.00-00 Bank v. Not a Bank 10/11/2013
201341016 1362.01-03 Late Elections 10/11/2013
201341015 856.04-00 Rents From Real Property 10/11/2013
201341014 1361.01-04 More than One Class of Stock 10/11/2013
201341014 1362.04-00 Inadvertent Terminations 10/11/2013
201341013 355.01-00 Spin-Off 10/11/2013