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
201348011 367.40-00 Treatment of Distribution Described in Section 367(e) 11/29/2013
201348011 367.40-02 Liquidations Under Section 332 11/29/2013
201348010 4161.02-01 Parts and Accessories 11/29/2013
201348009 1362.04-00 Inadvertent Terminations 11/29/2013
201348008 9100.00-00 Extension of Time for Making Certain Elections 11/29/2013
201348008 9100.12-00 Section 663; Special Rules Applicable to Sections 661 and 662 11/29/2013
201348007 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 11/29/2013
201348007 453.10-02 Installment Method 11/29/2013
201348006 351.00-00 Transfer to Corporation Controlled by Transferor 11/29/2013
201348006 357.02-02 Exceptions 11/29/2013
201348006 130.01-00 Qualified Funding Asset 11/29/2013
201348006 6041.00-00 Information at Source 11/29/2013
201348005 355.01-00 Spin-Off 11/29/2013
201348004 7701.00-00 Definitions 11/29/2013
201348004 9100.00-00 Extension of Time for Making Certain Elections 11/29/2013
201348004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/29/2013
201348003 7701.00-00 Definitions 11/29/2013
201348003 9100.00-00 Extension of Time for Making Certain Elections 11/29/2013
201348003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/29/2013
201348002 7701.00-00 Definitions 11/29/2013
201348002 9100.00-00 Extension of Time for Making Certain Elections 11/29/2013
201348002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/29/2013
201348001 1362.01-00 Eligible v. Ineligible 11/29/2013
201348001 1362.04-00 Inadvertent Terminations 11/29/2013
201347030 431.00-00 Minimum Funding Standards for Multiemployer Plans 11/22/2013

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