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 |
|---|---|---|---|
| 201423012 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/06/2014 |
| 201423011 | 856.00-00 | Definition of Real Estate Investment Trust | 06/06/2014 |
| 201423010 | 354.01-00 | Exchange v. Liquidation | 06/06/2014 |
| 201423010 | 355.01-00 | Spin-Off | 06/06/2014 |
| 201423010 | 361.01-00 | Exchanges Not Solely in Kind | 06/06/2014 |
| 201423010 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 06/06/2014 |
| 201423009 | 101.01-02 | Transfer for Consideration | 06/06/2014 |
| 201423008 | 1295.02-02 | Retroactive Elections | 06/06/2014 |
| 201423007 | 7701.00-00 | Definitions | 06/06/2014 |
| 201423007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/06/2014 |
| 201423006 | 1248.00-00 | Gain From Certain Sales or Exchanges of Stock in Certain Foreign Corporations | 06/06/2014 |
| 201423006 | 355.01-00 | Spin-Off | 06/06/2014 |
| 201423006 | 367.40-00 | Treatment of Distribution Described in Section 367(e) | 06/06/2014 |
| 201423005 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 06/06/2014 |
| 201423005 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/06/2014 |
| 201423004 | 1295.02-02 | Retroactive Elections | 06/06/2014 |
| 201423003 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 06/06/2014 |
| 201423003 | 9100.22-00 | Other | 06/06/2014 |
| 201423002 | 1295.02-02 | Retroactive Elections | 06/06/2014 |
| 201423001 | 861.09-00 | Allocation and Apportionment of Interest Expense (In General) | 06/06/2014 |
| 201423001 | 861.09-06 | Asset Method of Apportionment | 06/06/2014 |
| 201423001 | 861.09-07 | Fair Market Value Method | 06/06/2014 |
| 201423000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/06/2014 |
| 201422033 | 9300.99-02 | Consumer Credit Counseling | 05/30/2014 |
| 201422032 | 408.03-00 | Rollover Contributions | 05/30/2014 |
