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
200029048 2511.00-00 Transfers in General (Gift v. Not a Gift) 07/21/2000
200029047 338.01-02 Time in which Election must be made 07/21/2000
200029047 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 07/21/2000
200029046 121.01-02 Ownership 07/21/2000
200029045 1362.01-03 Late Elections 07/21/2000
200029044 42.10-00 Recapture of Credit 07/21/2000
200029043 1362.01-02 Election After Termination 07/21/2000
200029042 280G.01-00 Definitions 07/21/2000
200029041 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 07/21/2000
200029041 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 07/21/2000
200029040 305.13-02 Recapitalizations 07/21/2000
200029040 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 07/21/2000
200029040 306.01-00 Section 306 Stock v. Not 306 Stock 07/21/2000
200029039 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 07/21/2000
200029038 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/21/2000
200029038 368.04-00 Assets for Control of Transferee (Type "D") 07/21/2000
200029038 884.00-00 Branch Tax 07/21/2000
200029037 301.00-00 Distributions of Property 07/21/2000
200029037 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/21/2000
200029037 355.01-00 Spin-Off 07/21/2000
200029037 368.04-00 Assets for Control of Transferee (Type "D") 07/21/2000
200029036 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 07/21/2000
200029035 280G.01-00 Definitions 07/21/2000
200029035 4999.00-00 Golden Parachute Payments 07/21/2000
200029034 924.01-00 Definition of Foreign Trading Gross Receipts 07/21/2000

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