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
201228038 4945.04-04 Grants to Individuals 07/13/2012
201228037 162.07-31 Payment of Insurance Premiums 07/13/2012
201228036 168.32-00 Redeterminations, Changes in Use 07/13/2012
201228035 267.02-01 Matching of Deduction and Payee Income 07/13/2012
201228035 267.02-03 Payments to Foreign Persons 07/13/2012
201228035 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 07/13/2012
201228035 1382.02-00 Patronage Dividends 07/13/2012
201228034 304.02-01 Section 304 v. Section 351 07/13/2012
201228034 351.12-00 Section 351 v. Section 304 (See Also 0304.01-01) 07/13/2012
201228033 332.00-00 Complete Liquidation of Subsidiaries 07/13/2012
201228033 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/13/2012
201228033 368.01-00 Statutory Merger or Consolidation (Type "A") 07/13/2012
201228033 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 07/13/2012
201228033 361.02-02 Certain Transfers to Creditors 07/13/2012
201228032 9100.00-00 Extension of Time for Making Certain Elections 07/13/2012
201228032 7701.00-00 Definitions 07/13/2012
201228032 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2012
201228031 9100.00-00 Extension of Time for Making Certain Elections 07/13/2012
201228031 7701.00-00 Definitions 07/13/2012
201228031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2012
201228030 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/13/2012
201228030 355.01-00 Spin-Off 07/13/2012
201228030 332.00-00 Complete Liquidation of Subsidiaries 07/13/2012
201228030 332.01-00 Nonrecognition of Gain or Loss 07/13/2012
201228030 368.00-00 Definitions Relating to Corporate Reorganizations 07/13/2012