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
201142020 446.33-00 Hedging transactions 10/21/2011
201142020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/21/2011
201142020 1221.12-02 Business Hedges 10/21/2011
201142020 1234.00-00 Option to Buy or Sell 10/21/2011
201142019 1296.00-00 Passive Foreign Investment Company 10/21/2011
201142018 1296.00-00 Passive Foreign Investment Company 10/21/2011
201142017 1296.00-00 Passive Foreign Investment Company 10/21/2011
201142016 115.00-00 Income of States, Municipalities, etc. 10/21/2011
201142015 1295.02-02 Retroactive Elections 10/21/2011
201142014 1295.02-02 Retroactive Elections 10/21/2011
201142013 1295.02-02 Retroactive Elections 10/21/2011
201142012 1295.02-02 Retroactive Elections 10/21/2011
201142011 9100.00-00 Extension of Time for Making Certain Elections 10/21/2011
201142010 1502.75-00 Filing Requirements 10/21/2011
201142009 468A.01-00 In General 10/21/2011
201142008 468A.01-00 In General 10/21/2011
201142007 468A.01-00 In General 10/21/2011
201142006 115.00-00 Income of States, Municipalities, etc. 10/21/2011
201142005 48.00-00 Energy Credit; Reforestation Credit 10/21/2011
201142004 9100.00-00 Extension of Time for Making Certain Elections 10/21/2011
201142003 332.00-00 Complete Liquidation of Subsidiaries 10/21/2011
201142003 332.01-00 Nonrecognition of Gain or Loss 10/21/2011
201142003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/21/2011
201142003 355.01-00 Spin-Off 10/21/2011
201142003 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 10/21/2011

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