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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숫자 UILC 주제 출시일
199952038 108.01-02 Insolvent Taxpayer 12/31/1999
199952038 832.00-00 Insurance Company Taxable Income 12/31/1999
199952037 170.14-00 Qualified Conservation Contribution 12/31/1999
199952036 1362.04-00 Inadvertent Terminations 12/31/1999
199952035 664.03-03 Unitrust With Income Exception 12/31/1999
199952034 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/31/1999
199952034 368.04-00 Assets for Control of Transferee (Type "D") 12/31/1999
199952033 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/31/1999
199952033 368.04-00 Assets for Control of Transferee (Type "D") 12/31/1999
199952032 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/31/1999
199952032 368.04-00 Assets for Control of Transferee (Type "D") 12/31/1999
199952031 877.01-00 Principal Purpose--the Avoidance of Tax 12/31/1999
199952030 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 12/31/1999
199952030 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/31/1999
199952029 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/31/1999
199952029 355.01-00 Spin-Off 12/31/1999
199952028 105.01-00 Attributable to Employer Contributions 12/31/1999
199952028 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 12/31/1999
199952028 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 12/31/1999
199952027 1502.20-00 Loss Disallowance Rule 12/31/1999
199952027 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 12/31/1999
199952026 1362.04-00 Inadvertent Terminations 12/31/1999
199952025 332.01-00 Nonrecognition of Gain or Loss 12/31/1999
199952025 337.10-00 Section 332 Liquidations 12/31/1999
199952025 381.00-00 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 12/31/1999

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