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
200842043 4945.04-04 Grants to Individuals 10/17/2008
200842042 6320.00-00 Collection Due Process - Lien 10/17/2008
200842041 3231.01-00 Employers v. Not Employers 10/17/2008
200842040 3231.01-00 Employers v. Not Employers 10/17/2008
200842039 565.02-01 Consent Dividends; Limitations; Preferential Dividends 10/17/2008
200842038 351.00-00 Transfer to Corporation Controlled by Transferor 10/17/2008
200842038 832.00-00 Insurance Company Taxable Income 10/17/2008
200842037 1362.04-00 Inadvertent Terminations 10/17/2008
200842036 1362.04-00 Inadvertent Terminations 10/17/2008
200842035 1362.04-00 Inadvertent Terminations 10/17/2008
200842034 1362.04-00 Inadvertent Terminations 10/17/2008
200842033 1361.01-04 More than One Class of Stock 10/17/2008
200842033 1362.01-03 Late Elections 10/17/2008
200842033 1362.04-00 Inadvertent Terminations 10/17/2008
200842032 9100.00-00 Extension of Time for Making Certain Elections 10/17/2008
200842031 1362.01-03 Late Elections 10/17/2008
200842030 1362.01-03 Late Elections 10/17/2008
200842029 368.01-01 Using Stock of Corporation Controlling Acquiring Corporation 10/17/2008
200842029 368.07-00 Business Purpose Rule 10/17/2008
200842028 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/17/2008
200842027 1502.21-00 Consolidated Net Operating Loss Deduction 10/17/2008
200842027 9100.22-00 Other 10/17/2008
200842026 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/17/2008
200842025 1503.04-00 Dual Consolidated Loss 10/17/2008
200842025 9100.00-00 Extension of Time for Making Certain Elections 10/17/2008