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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編號 UILC 主題 發布日期
201326013 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 06/28/2013
201326012 1361.01-04 More than One Class of Stock 06/28/2013
201326011 671.02-00 Persons Treated as Grantors 06/28/2013
201326011 674.01-00 Power Exercisable Only by Will 06/28/2013
201326011 677.00-00 Income for Benefit of Grantor 06/28/2013
201326010 9100.00-00 Extension of Time for Making Certain Elections 06/28/2013
201326010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/28/2013
201326009 167.19-00 Date Property Placed in Service 06/28/2013
201326009 48.00-00 Energy Credit; Reforestation Credit 06/28/2013
201326008 167.19-00 Date Property Placed in Service 06/28/2013
201326008 48.00-00 Energy Credit; Reforestation Credit 06/28/2013
201326007 150.00-00 Definitions and Special Rules 06/28/2013
201326007 708.01-00 Termination 06/28/2013
201326006 368.01-00 Statutory Merger or Consolidation (Type "A") 06/28/2013
201326006 368.06-00 Change in Identity, etc. (Type "F") 06/28/2013
201326006 1502.75-11 Common Parent No Longer in Existence 06/28/2013
201326005 45.00-00 Electricity Produced from Certain Renewable Sources 06/28/2013
201326004 45.00-00 Electricity Produced from Certain Renewable Sources 06/28/2013
201326003 45.00-00 Electricity Produced from Certain Renewable Sources 06/28/2013
201326002 45.00-00 Electricity Produced from Certain Renewable Sources 06/28/2013
201326001 54.00-00 Clean Renewable Energy Bonds 06/28/2013
201325022 408.03-00 Rollover Contributions 06/21/2013
201325021 507.06-00 Imposition of Tax 06/21/2013
201325021 664.04-00 Valuation 06/21/2013
201325021 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/21/2013

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