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
200644010 355.01-00 Spin-Off 11/03/2006
200644010 355.09-00 Distributions Within a Consolidated Group 11/03/2006
200644010 368.08-08 Transfers to Controlled Corporations 11/03/2006
200644009 9100.00-00 Extension of Time for Making Certain Elections 11/03/2006
200644009 565.00-00 Consent Dividends 11/03/2006
200644008 368.01-00 Statutory Merger or Consolidation (Type "A") 11/03/2006
200644008 368.05-00 Recapitalization (Type "E") 11/03/2006
200644008 368.12-00 Liquidation v. Reorganization 11/03/2006
200644008 351.00-00 Transfer to Corporation Controlled by Transferor 11/03/2006
200644007 2632.00-00 Special Rules for Allocation of GST Exemption 11/03/2006
200644007 9100.00-00 Extension of Time for Making Certain Elections 11/03/2006
200644006 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 11/03/2006
200644006 9100.00-00 Extension of Time for Making Certain Elections 11/03/2006
200644005 1362.04-00 Inadvertent Terminations 11/03/2006
200644004 9100.22-00 Other 11/03/2006
200644004 1503.04-04 Dual Resident Corporation 11/03/2006
200644003 2601.03-01 Irrevocable Trusts 11/03/2006
200644003 2501.01-00 Gift v. Not a Gift 11/03/2006
200644002 2601.03-01 Irrevocable Trusts 11/03/2006
200644002 2501.01-00 Gift v. Not a Gift 11/03/2006
200644001 2642.00-00 Inclusion Ratio 11/03/2006
200644001 9100.00-00 Extension of Time for Making Certain Elections 11/03/2006
200643007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/27/2006
200643006 408.03-00 Rollover Contributions 10/27/2006
200643005 72.02-00 Investment in Contract 10/27/2006