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
201419012 355.01-00 Spin-Off 05/09/2014
201419011 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 05/09/2014
201419011 267.07-02 Deferral of Loss from Sale or Exchange Between Members 05/09/2014
201419010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/09/2014
201419010 355.01-00 Spin-Off 05/09/2014
201419010 368.04-00 Assets for Control of Transferee (Type "D") 05/09/2014
201419009 1361.00-00 Definitions 05/09/2014
201419009 1361.03-00 Certain Trusts Permitted as Shareholders 05/09/2014
201419009 1361.03-02 Qualified Subchapter S Trusts 05/09/2014
201419008 45.00-00 Electricity Produced from Certain Renewable Sources 05/09/2014
201419007 831.03-00 Whether Company Qualifies as Insurance Company 05/09/2014
201419006 45.00-00 Electricity Produced from Certain Renewable Sources 05/09/2014
201419005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/09/2014
201419005 355.01-00 Spin-Off 05/09/2014
201419005 368.00-00 Definitions Relating to Corporate Reorganizations 05/09/2014
201419005 368.04-00 Assets for Control of Transferee (Type "D") 05/09/2014
201419004 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 05/09/2014
201419004 2642.00-00 Inclusion Ratio 05/09/2014
201419004 9100.00-00 Extension of Time for Making Certain Elections 05/09/2014
201419003 9100.00-00 Extension of Time for Making Certain Elections 05/09/2014
201419003 7701.00-00 Definitions 05/09/2014
201419003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/09/2014
201419002 9100.00-00 Extension of Time for Making Certain Elections 05/09/2014
201419002 7701.00-00 Definitions 05/09/2014
201419002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/09/2014