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
201140018 1296.00-00 Passive Foreign Investment Company 10/07/2011
201140017 368.00-00 Definitions Relating to Corporate Reorganizations 10/07/2011
201140017 368.01-00 Statutory Merger or Consolidation (Type "A") 10/07/2011
201140017 368.01-02 Using Stock of Corporation Controlling Merged Corporation 10/07/2011
201140017 368.02-00 Stock for Stock (Type "B") 10/07/2011
201140017 1502.01-00 Definitions 10/07/2011
201140017 1502.31-00 Basis of Property 10/07/2011
201140017 1502.31-01 Stock Basis After a Group Structure Change 10/07/2011
201140017 1502.33-00 Earnings and Profits 10/07/2011
201140017 1502.75-10 When Group Remains in Existence 10/07/2011
201140017 1502.75-11 Common Parent No Longer in Existence 10/07/2011
201140016 1503.00-00 Computation and Payment of Taxes 10/07/2011
201140016 1503.04-00 Dual Consolidated Loss 10/07/2011
201140016 9100.00-00 Extension of Time for Making Certain Elections 10/07/2011
201140016 9100.22-00 Other 10/07/2011
201140015 861.09-06 Asset Method of Apportionment 10/07/2011
201140014 1362.01-03 Late Elections 10/07/2011
201140014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/07/2011
201140013 168.29-02 Tax-Exempt Use Property 10/07/2011
201140012 851.01-00 Election to be Regulated Investment Company 10/07/2011
201140012 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 10/07/2011
201140011 9100.22-00 Extension of Time for Making Certain Elections; Other 10/07/2011
201140011 1502.21-00 Consolidated Net Operating Loss Deduction 10/07/2011
201140010 1362.01-03 Late Elections 10/07/2011
201140010 1362.04-00 Inadvertent Terminations 10/07/2011

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