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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尋求幫助
編號 UILC 主題 發布日期
201347011 1502.75-00 Filing Requirements 11/22/2013
201347010 468A.04-02 Revised Schedules 11/22/2013
201347009 468A.04-02 Revised Schedules 11/22/2013
201347008 7701.00-00 Definitions 11/22/2013
201347008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/22/2013
201347007 7701.00-00 Definitions 11/22/2013
201347006 9100.22-00 Other 11/22/2013
201347006 992.02-00 Election 11/22/2013
201347005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/22/2013
201347005 355.01-00 Spin-Off 11/22/2013
201347004 9100.00-00 Extension of Time for Making Certain Elections 11/22/2013
201347003 1362.04-00 Inadvertent Terminations 11/22/2013
201347002 165.06-02 Securities In Affiliated Corporations 11/22/2013
201347001 7704.03-00 Qualifying Income 11/22/2013
201346013 402.08-00 Rollover Contributions 11/15/2013
201346012 501.03-05 Corporations 11/15/2013
201346011 4941.04-00 Definition of Self-Dealing 11/15/2013
201346010 104.03-00 Damages 11/15/2013
201346009 165.04-00 Limitations on Losses of Individuals - Casualty and Theft 11/15/2013
201346008 9100.22-00 Other 11/15/2013
201346008 9114.03-06 Canada 11/15/2013
201346007 7704.03-00 Qualifying Income 11/15/2013
201346006 115.00-00 Income of States, Municipalities, etc. 11/15/2013
201346005 857.00-00 Taxation of Real Estate Investment Trusts and Their Beneficiaries 11/15/2013
201346004 1362.00-00 Election by Small Business Corporation 11/15/2013

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