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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编号 UILC 主题 发布日期
200411025 306.01-00 Section 306 Stock v. Not 306 Stock 03/12/2004
200411025 351.14-00 Non-Qualified Preferred Stock 03/12/2004
200411025 354.06-00 Non-Qualified Preferred Stock 03/12/2004
200411025 356.04-00 Distribution of Non-Qualified Preferred Stock 03/12/2004
200411024 2001.00-00 Imposition and Rate of Tax 03/12/2004
200411024 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/12/2004
200411024 2601.00-00 Tax On Generation Skipping Transfers 03/12/2004
200411023 1001.02-05 Single Transaction Transferring Entire Interest; Exception to Term Interest Rule 03/12/2004
200411022 1001.02-05 Single Transaction Transferring Entire Interest; Exception to Term Interest Rule 03/12/2004
200411021 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/12/2004
200411020 468B.07-00 Clarification Of Taxation of Certain Funds 03/12/2004
200411019 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/12/2004
200411019 368.01-00 Statutory Merger or Consolidation (Type "A") 03/12/2004
200411018 7704.03-00 Qualifying Income 03/12/2004
200411017 468B.07-00 Clarification Of Taxation of Certain Funds 03/12/2004
200411016 956.03-00 U.S. Property Defined 03/12/2004
200411015 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 03/12/2004
200411015 1361.00-00 Definitions 03/12/2004
200411014 367.40-01 Distribution Described in Section 355 03/12/2004
200411014 355.04-00 Business Purpose 03/12/2004
200411013 355.01-00 Spin-Off 03/12/2004
200411012 382.12-06 Fluctuation in Value 03/12/2004
200411011 1362.02-03 Passive Investment Income 03/12/2004
200411010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/12/2004
200411009 2642.00-00 Inclusion Ratio 03/12/2004

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