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
201150027 9100.00-00 Extension of Time for Making Certain Elections 12/16/2011
201150026 148.00-00 Arbitrage 12/16/2011
201150025 472.01-00 Election 12/16/2011
201150025 9100.11-00 Section 472; LIFO Election 12/16/2011
201150024 1362.00-00 Election by Small Business Corporation 12/16/2011
201150024 1362.04-00 Inadvertent Terminations 12/16/2011
201150023 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 12/16/2011
201150022 9100.00-00 Extension of Time for Making Certain Elections 12/16/2011
201150022 856.07-00 Treatment of Wholly Owned Subsidiaries 12/16/2011
201150021 304.00-00 Redemption Through Use of Related Corporations 12/16/2011
201150021 304.01-03 Distribution to which Section 301 Applies 12/16/2011
201150021 351.00-00 Transfer to Corporation Controlled by Transferor 12/16/2011
201150021 368.00-00 Definitions Relating to Corporate Reorganizations 12/16/2011
201150021 368.01-00 Statutory Merger or Consolidation (Type "A") 12/16/2011
201150021 368.04-00 Assets for Control of Transferee (Type "D") 12/16/2011
201150020 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 12/16/2011
201150019 332.01-00 Nonrecognition of Gain or Loss 12/16/2011
201150019 351.00-00 Transfer to Corporation Controlled by Transferor 12/16/2011
201150019 355.01-00 Spin-Off 12/16/2011
201150019 368.03-00 Stock for Property (Type "C") 12/16/2011
201150018 9100.00-00 Extension of Time for Making Certain Elections 12/16/2011
201150018 2631.00-00 GST Exemption 12/16/2011
201150018 2632.01-00 Time and Manner of Allocation 12/16/2011
201150017 7701.00-00 Definitions 12/16/2011
201150017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2011

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