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
201051023 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 12/23/2010
201051022 9100.20-00 Section 1502; Election to File Consolidated Return 12/23/2010
201051022 1502.21-00 Consolidated Net Operating Loss Deduction 12/23/2010
201051021 139D.00-00 Indian Health Care Benefits 12/23/2010
201051020 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/23/2010
201051020 1248.00-00 Gain From Certain Sales or Exchanges of Stock in Certain Foreign Corporations 12/23/2010
201051019 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/23/2010
201051018 9100.22-00 Other 12/23/2010
201051018 9114.03-06 Canada 12/23/2010
201051017 1362.01-03 Late Elections 12/23/2010
201051016 1502.75-00 Filing Requirements 12/23/2010
201051015 1362.00-00 Election by Small Business Corporation 12/23/2010
201051015 1362.01-03 Late Elections 12/23/2010
201051014 851.02-00 Gross Income Requirement 12/23/2010
201051013 7701.00-00 Definitions 12/23/2010
201051013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/23/2010
201051012 1362.01-03 Late Elections 12/23/2010
201051011 1362.01-03 Late Elections 12/23/2010
201051010 1362.04-00 Inadvertent Terminations 12/23/2010
201051009 1362.00-00 Election by Small Business Corporation 12/23/2010
201051009 1362.01-03 Late Elections 12/23/2010
201051008 1362.01-01 Shareholder Consent 12/23/2010
201051007 1362.01-03 Late Elections 12/23/2010
201051007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/23/2010
201051006 468A.04-02 Revised Schedules 12/23/2010