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
200111035 108.01-00 Exclusion From Gross Income 03/16/2001
200111035 9100.00-00 Extension of Time for Making Certain Elections 03/16/2001
200111034 108.00-00 Income From Discharge of Indebtedness 03/16/2001
200111034 108.01-00 Exclusion From Gross Income 03/16/2001
200111034 9100.00-00 Extension of Time for Making Certain Elections 03/16/2001
200111033 108.00-00 Income From Discharge of Indebtedness 03/16/2001
200111033 108.01-00 Exclusion From Gross Income 03/16/2001
200111032 302.00-00 Distributions in Redemption of Stock 03/16/2001
200111031 108.00-00 Income From Discharge of Indebtedness 03/16/2001
200111031 108.01-00 Exclusion From Gross Income 03/16/2001
200111031 9100.00-00 Extension of Time for Making Certain Elections 03/16/2001
200111030 108.00-00 Income From Discharge of Indebtedness 03/16/2001
200111030 108.01-00 Exclusion From Gross Income 03/16/2001
200111030 9100.00-00 Extension of Time for Making Certain Elections 03/16/2001
200111029 355.01-00 Spin-Off 03/16/2001
200111029 368.04-00 Assets for Control of Transferee (Type "D") 03/16/2001
200111028 561.05-00 Regulated Investment Companies 03/16/2001
200111028 562.03-02 Class of Stock 03/16/2001
200111028 851.00-00 Definition of Regulated Investment Company 03/16/2001
200111028 852.01-00 Investment Company Taxable Income 03/16/2001
200111027 9114.03-06 Canada 03/16/2001
200111026 355.01-00 Spin-Off 03/16/2001
200111026 368.04-00 Assets for Control of Transferee (Type "D") 03/16/2001
200111026 1361.05-00 Qualified Subchapter S Subsidiary 03/16/2001
200111025 1031.03-00 Like Kind Real Estate 03/16/2001