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
200725024 1381.02-00 Certain Other Cooperatives 06/22/2007
200725023 1362.00-00 Election by Small Business Corporation 06/22/2007
200725023 1362.01-00 Eligible v. Ineligible 06/22/2007
200725023 1362.01-03 Late Elections 06/22/2007
200725022 1362.04-00 Inadvertent Terminations 06/22/2007
200725021 9100.01-00 Section 42; Low-Income Housing Credit 06/22/2007
200725021 42.00-00 Low-Income Housing Credit 06/22/2007
200725020 9100.01-00 Section 42; Low-Income Housing Credit 06/22/2007
200725020 42.00-00 Low-Income Housing Credit 06/22/2007
200725019 42.00-00 Low-Income Housing Credit 06/22/2007
200725018 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 06/22/2007
200725017 9100.00-00 Extension of Time for Making Certain Elections 06/22/2007
200725017 9100.10-00 Section 446 06/22/2007
200725017 9100.10-01 Accounting Methods 06/22/2007
200725016 355.01-00 Spin-Off 06/22/2007
200725016 332.00-00 Complete Liquidation of Subsidiaries 06/22/2007
200725015 856.02-00 Investment Requirements 06/22/2007
200725014 162.36-01 General Rules 06/22/2007
200725013 1362.04-00 Inadvertent Terminations 06/22/2007
200725012 368.06-00 Change in Identity, etc. (Type "F") 06/22/2007
200725012 1361.05-00 Qualified Subchapter S Subsidiary 06/22/2007
200725012 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 06/22/2007
200725012 1368.01-00 Accumulated Adjustments Account 06/22/2007
200725011 1362.00-00 Election by Small Business Corporation 06/22/2007
200725011 1362.01-00 Eligible v. Ineligible 06/22/2007