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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编号 UILC 主题 发布日期
200007010 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 02/18/2000
200115008 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 04/13/2001
200130004 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 07/27/2001
200827003 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 07/04/2008
199938019 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 09/24/1999
200047043 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 11/24/2000
200137054 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 09/14/2001
200151034 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 12/21/2001
200048022 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 12/01/2000
200128043 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 07/13/2001
200631004 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 08/04/2006
200711020 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 03/16/2007
200610012 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 03/10/2006
201123017 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 06/10/2011
201143013 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 10/28/2011
201329014 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 07/19/2013
201329013 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 07/19/2013
201606025 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 02/05/2016
201310015 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 03/08/2013
201521008 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 05/22/2015
200743016 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 10/26/2007
201006022 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 02/12/2010
200752024 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 12/28/2007
201329010 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 07/19/2013
201329009 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 07/19/2013

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