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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200747013 355.01-00 Spin-Off 11/23/2007
200747013 368.04-00 Assets for Control of Transferee (Type "D") 11/23/2007
200747012 355.01-01 Split-Off 11/23/2007
200747011 2511.00-00 Transfers in General (Gift v. Not a Gift) 11/23/2007
200747011 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 11/23/2007
200747010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/23/2007
200747010 355.01-00 Spin-Off 11/23/2007
200747010 368.00-00 Definitions Relating to Corporate Reorganizations 11/23/2007
200747010 368.04-00 Assets for Control of Transferee (Type "D") 11/23/2007
200747010 368.06-00 Change in Identity, etc. (Type "F") 11/23/2007
200747009 141.00-00 Private Activity Bond; Qualified Bond 11/23/2007
200747009 141.01-00 Private Business Tests 11/23/2007
200747009 141.01-02 Security or Payment Test 11/23/2007
200747008 118.00-00 Contributions to the Capital of a Corporation 11/23/2007
200747008 118.01-02 Nonshareholder Contributions 11/23/2007
200747007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/23/2007
200747007 355.01-01 Split-Off 11/23/2007
200747007 368.00-00 Definitions Relating to Corporate Reorganizations 11/23/2007
200747007 368.04-00 Assets for Control of Transferee (Type "D") 11/23/2007
200747006 368.03-00 Stock for Property (Type "C") 11/23/2007
200747006 368.08-06 Business Enterprise Continuity 11/23/2007
200747005 1502.75-00 Filing Requirements 11/23/2007
200747004 856.00-00 Definition of Real Estate Investment Trust 11/23/2007
200747004 9100.00-00 Extension of Time for Making Certain Elections 11/23/2007
200747003 4281.00-00 Small Aircraft on Nonestablished Lines (Taxable v. Nontaxable) 11/23/2007