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
201252017 368.00-00 Definitions Relating to Corporate Reorganizations 12/28/2012
201252017 368.04-00 Assets for Control of Transferee (Type "D") 12/28/2012
201252015 6501.04-11 Amended Returns 12/28/2012
201252015 6401.00-00 Amounts Treated as Overpayments 1252016.pdf 61 12/28/2012 201252016 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 12/28/2012
201252014 368.01-00 Statutory Merger or Consolidation (Type "A") 12/28/2012
201252014 368.03-00 Stock for Property (Type "C") 12/28/2012
201252014 368.06-00 Change in Identity, etc. (Type "F") 12/28/2012
201252014 368.09-01 Several Steps 12/28/2012
201252014 351.00-00 Transfer to Corporation Controlled by Transferor 12/28/2012
201252014 332.00-00 Complete Liquidation of Subsidiaries 12/28/2012
201252013 1362.01-03 Late Elections 12/28/2012
201252012 305.03-00 Distributions in Lieu of Money 12/28/2012
201252011 368.06-00 Change in Identity, etc. (Type "F") 12/28/2012
201252011 338.02-00 Qualified Stock Purchase 12/28/2012
201252010 1033.02-00 Definition of Involuntary Conversion Events 12/28/2012
201252009 856.00-00 Definition of Real Estate Investment Trust 12/28/2012
201252009 9100.00-00 Extension of Time for Making Certain Elections 12/28/2012
201252008 165.06-00 Worthless Securities 12/28/2012
201252008 267.00-00 Losses, Expenses, and Interest With Respect to Transactions Between Related Parties 12/28/2012
201252008 301.00-00 Distributions of Property 12/28/2012
201252008 304.01-03 Distribution to which Section 301 Applies 12/28/2012
201252008 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 12/28/2012
201252008 331.07-00 Form v. Substance 12/28/2012
201252007 1362.04-00 Inadvertent Terminations 12/28/2012
201252007 1361.03-01 Grantor Trusts 12/28/2012