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.

  1. Enter a term in the Find box.
  2. Click the Search button.
寻求帮助
编号 UILC 主题 发布日期
201202015 9100.00-00 Extension of Time for Making Certain Elections 01/13/2012
201202014 565.00-00 Consent Dividends 01/13/2012
201202014 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 01/13/2012
201202013 7701.00-00 Definitions 01/13/2012
201202013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/13/2012
201202012 115.00-00 Income of States, Municipalities, etc. 01/13/2012
201202011 7701.00-00 Definitions 01/13/2012
201202010 302.00-00 Distributions in Redemption of Stock 01/13/2012
201202010 302.02-00 Disproportionate Redemption of stock 01/13/2012
201202009 1502.75-00 Filing Requirements 01/13/2012
201202008 1502.75-00 Filing Requirements 01/13/2012
201202007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/13/2012
201202007 355.01-00 Spin-Off 01/13/2012
201202006 4982.06-00 Election to Use Taxable Year 01/13/2012
201202005 6081.00-00 Extension of Time for Filing Returns 01/13/2012
201202005 9100.00-00 Extension of Time for Making Certain Elections 01/13/2012
201202004 164.00-00 Taxes 01/13/2012
201202003 1362.04-00 Inadvertent Terminations 01/13/2012
201201019 408.03-00 Rollover Contributions 01/06/2012
201201018 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/06/2012
201201017 163.06-00 Qualified Residence Interest 01/06/2012
201201017 163.06-01 Acquisition Indebtedness 01/06/2012
201201017 163.06-02 Home Equity Indebtedness 01/06/2012
201201016 954.02-00 Foreign Personal Holding Company Income 01/06/2012
201201016 954.02-05 Sale or Exchange of Property 01/06/2012