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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Номер UILC Тема Дата публикации
200108029 263.03-00 Permanent Improvements 02/23/2001
200108028 338.01-02 Time in which Election must be made 02/23/2001
200108028 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 02/23/2001
200108027 1362.01-03 Late Elections 02/23/2001
200108026 1362.00-00 Election by Small Business Corporation 02/23/2001
200108025 1362.01-03 Late Elections 02/23/2001
200108024 1502.13-00 Intercompany Transactions 02/23/2001
200108024 9100.00-00 Extension of Time for Making Certain Elections 02/23/2001
200108023 1362.01-02 Election After Termination 02/23/2001
200108022 6224.01-01 Settlement Agreement 02/23/2001
200108022 7121.02-00 Finality 02/23/2001
200108021 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/23/2001
200108021 355.01-01 Split-Off 02/23/2001
200108021 355.03-00 Active Business 02/23/2001
200108020 1362.01-03 Late Elections 02/23/2001
200108019 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/23/2001
200108019 355.01-01 Split-Off 02/23/2001
200108019 355.03-00 Active Business 02/23/2001
200108018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/23/2001
200108017 468A.00-00 Special Rules for Decommissioning Cost 02/23/2001
200108017 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 02/23/2001
200108017 1012.06-00 Liabilities Assumed as Purchase Price 02/23/2001
200108017 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 02/23/2001
200108016 468A.04-02 Revised Schedules 02/23/2001
200108015 2601.00-00 Tax On Generation Skipping Transfers 02/23/2001