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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Número UILC Asunto Fecha de publicación
199952025 1361.05-00 Qualified Subchapter S Subsidiary 12/31/1999
199952025 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 12/31/1999
199952024 332.01-00 Nonrecognition of Gain or Loss 12/31/1999
199952024 337.10-00 Section 332 Liquidations 12/31/1999
199952024 381.00-00 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 12/31/1999
199952024 1361.05-00 Qualified Subchapter S Subsidiary 12/31/1999
199952024 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 12/31/1999
199952023 9100.00-00 Extension of Time for Making Certain Elections 12/31/1999
199952023 2032A.00-00 Valuation of Farm Real Property 12/31/1999
199952022 332.01-00 Nonrecognition of Gain or Loss 12/31/1999
199952022 337.10-00 Section 332 Liquidations 12/31/1999
199952022 381.00-00 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 12/31/1999
199952022 1361.05-00 Qualified Subchapter S Subsidiary 12/31/1999
199952022 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 12/31/1999
199952021 332.01-00 Nonrecognition of Gain or Loss 12/31/1999
199952021 337.10-00 Section 332 Liquidations 12/31/1999
199952021 381.00-00 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 12/31/1999
199952021 1361.05-00 Qualified Subchapter S Subsidiary 12/31/1999
199952021 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 12/31/1999
199952020 332.01-00 Nonrecognition of Gain or Loss 12/31/1999
199952020 337.10-00 Section 332 Liquidations 12/31/1999
199952020 381.00-00 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 12/31/1999
199952020 1361.05-00 Qualified Subchapter S Subsidiary 12/31/1999
199952020 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 12/31/1999
199952019 332.01-00 Nonrecognition of Gain or Loss 12/31/1999