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
201147021 1502.21-00 Consolidated Net Operating Loss Deduction 11/25/2011
201147020 385.03-00 New Financial Products 11/25/2011
201147019 337.16-00 Loss Disallowance 11/25/2011
201147019 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 11/25/2011
201147018 355.01-01 Split-Off 11/25/2011
201147018 368.04-00 Assets for Control of Transferee (Type "D") 11/25/2011
201147017 1362.01-03 Late Elections 11/25/2011
201147016 1362.04-00 Inadvertent Terminations 11/25/2011
201147016 1361.03-02 Qualified Subchapter S Trusts 11/25/2011
201147015 856.00-00 Definition of Real Estate Investment Trust 11/25/2011
201147014 6041.00-00 Information at Source 11/25/2011
201147014 6041.03-00 Fixed or Determinable Gains, Profits, or Income 11/25/2011
201147013 1362.01-03 Late Elections 11/25/2011
201147012 1362.00-00 Election by Small Business Corporation 11/25/2011
201147012 1362.01-00 Eligible v. Ineligible 11/25/2011
201147012 1362.04-00 Inadvertent Terminations 11/25/2011
201147011 9100.00-00 Extension of Time for Making Certain Elections 11/25/2011
201147011 1361.05-00 Qualified Subchapter S Subsidiary 11/25/2011
201147010 2601.03-01 Irrevocable Trusts 11/25/2011
201147010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/25/2011
201147010 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/25/2011
201147010 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/25/2011
201147009 2632.00-00 Special Rules for Allocation of GST Exemption 11/25/2011
201147009 2652.00-00 Other Definitions 11/25/2011
201147009 2652.01-00 Transferor Defined 11/25/2011