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
202244012 42.00-00 Low-Income Housing Credit 11/04/2022
202244012 9100.01-00 Section 42; Low-Income Housing Credit 11/04/2022
202244011 9100.00-00 Extension of Time for Making Certain Elections 11/04/2022
202244010 6662.00-00 Accuracy-related penalty 11/04/2022
202244009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/04/2022
202244009 355.01-00 Spin-Off 11/04/2022
202244009 355.01-01 Split-Off 11/04/2022
202244009 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 11/04/2022
202244009 361.02-00 Distributions 11/04/2022
202244009 361.02-02 Certain Transfers to Creditors 11/04/2022
202244009 368.00-00 Definitions Relating to Corporate Reorganizations 11/04/2022
202244009 368.04-00 Assets for Control of Transferee (Type "D") 11/04/2022
202244008 1223.10-00 Reorganization 11/04/2022
202244008 312.06-00 Tax Free Distributions 11/04/2022
202244008 355.01-00 Spin-Off 11/04/2022
202244008 357.00-00 Assumption of Liability (Gain Recognized v. Not Recognized) 11/04/2022
202244008 358.02-00 Allocation of Basis 11/04/2022
202244008 361.02-00 Distributions 11/04/2022
202244008 362.01-00 Property Acquired in Reorganizations and Transfers by Controlling Stockholders 11/04/2022
202244008 368.04-00 Assets for Control of Transferee (Type "D") 11/04/2022
202244007 2056.07-00 Qualified Terminable Interest Property 11/04/2022
202244007 9100.00-00 Extension of Time for Making Certain Elections 11/04/2022
202244006 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 11/04/2022
202244006 9100.00-00 Extension of Time for Making Certain Elections 11/04/2022
202244006 9100.22-00 Other 11/04/2022