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
201827011 246.05-02 Holding Periods 07/06/2018
201827010 1362.02-03 Passive Investment Income 07/06/2018
201827010 1362.04-00 Inadvertent Terminations 07/06/2018
201827009 263.14-00 Allocation Between Capital Expenditure and Expense 07/06/2018
201827009 9100.00-00 Extension of Time for Making Certain Elections 07/06/2018
201827008 332.00-00 Complete Liquidation of Subsidiaries 07/06/2018
201827008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/06/2018
201827008 355.01-00 Spin-Off 07/06/2018
201827008 355.03-00 Active Business 07/06/2018
201827007 1502.75-00 Filing Requirements 07/06/2018
201827007 9100.20-00 Section 1502; Election to File Consolidated Return 07/06/2018
201827006 332.01-00 Nonrecognition of Gain or Loss 07/06/2018
201827006 355.01-00 Spin-Off 07/06/2018
201827006 361.02-00 Distributions 07/06/2018
201827006 368.04-00 Assets for Control of Transferee (Type "D") 07/06/2018
201827005 9100.00-00 Extension of Time for Making Certain Elections 07/06/2018
201827004 7701.00-00 Definitions 07/06/2018
201827004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/06/2018
201827003 2010.04-00 Portability Election under § 2010(c)(5)(A) 07/06/2018
201827003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 07/06/2018
201827002 7701.03-00 Association v. Trust 07/06/2018
201827001 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 07/06/2018
201827001 9100.22-00 Other 07/06/2018
201827000 6110.00-00 Index for Public Inspection of Written Determination 07/06/2018
201826018 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/29/2018