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
201220025 1502.21-00 Consolidated Net Operating Loss Deduction 05/18/2012
201220024 1362.04-00 Inadvertent Terminations 05/18/2012
201220024 1361.01-04 More than One Class of Stock 05/18/2012
201220023 1362.00-00 Election by Small Business Corporation 05/18/2012
201220023 1362.01-03 Late Elections 05/18/2012
201220022 301.00-00 Distributions of Property 05/18/2012
201220021 45.00-00 Electricity Produced from Certain Renewable Sources 05/18/2012
201220020 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/18/2012
201220020 338.02-00 Qualified Stock Purchase 05/18/2012
201220020 338.09-00 Purchase from Related Corporation 05/18/2012
201220019 9100.22-00 Other 05/18/2012
201220019 1502.21-00 Consolidated Net Operating Loss Deduction 05/18/2012
201220018 1502.75-00 Filing Requirements 05/18/2012
201220017 9100.00-00 Extension of Time for Making Certain Elections 05/18/2012
201220017 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 05/18/2012
201220016 301.00-00 Distributions of Property 05/18/2012
201220016 351.00-00 Transfer to Corporation Controlled by Transferor 05/18/2012
201220016 355.01-00 Spin-Off 05/18/2012
201220016 368.04-00 Assets for Control of Transferee (Type "D") 05/18/2012
201220015 355.01-00 Spin-Off 05/18/2012
201220015 368.04-00 Assets for Control of Transferee (Type "D") 05/18/2012
201220014 9100.22-00 Other 05/18/2012
201220014 9114.03-06 Canada 05/18/2012
201220013 168.36-00 Additional First Year Depreciation 05/18/2012
201220012 1031.02-00 Like Kind Property 05/18/2012