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
201337012 7701.03-09 Business Trusts 09/13/2013
201337011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2013
201337010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/13/2013
201337009 9100.22-00 Other 09/13/2013
201337009 9114.03-06 Canada 09/13/2013
201337008 9100.22-00 Other 09/13/2013
201337008 9114.03-06 Canada 09/13/2013
201337007 355.01-00 Spin-Off 09/13/2013
201337007 368.04-00 Assets for Control of Transferee (Type "D") 09/13/2013
201337006 9100.22-00 Other 09/13/2013
201337006 9114.03-06 Canada 09/13/2013
201337005 9100.22-00 Other 09/13/2013
201337005 9114.03-06 Canada 09/13/2013
201337004 9100.00-00 Extension of Time for Making Certain Elections 09/13/2013
201337004 1361.05-00 Qualified Subchapter S Subsidiary 09/13/2013
201337003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/13/2013
201337003 355.01-01 Split-Off 09/13/2013
201337003 368.04-00 Assets for Control of Transferee (Type "D") 09/13/2013
201337002 1362.01-03 Late Elections 09/13/2013
201337001 1362.02-00 Termination of Election 09/13/2013
201336023 408.03-00 Rollover Contributions 09/06/2013
201336022 408.03-00 Rollover Contributions 09/06/2013
201336021 408.03-00 Rollover Contributions 09/06/2013
201336020 4958.00-00 Excess Benefit Transaction 09/06/2013
201336019 4942.00-00 Taxes on Failure to Distribute Income 09/06/2013