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
200116029 877.07-00 Ruling Submission by Expatriating Citizen 04/20/2001
200116028 368.03-00 Stock for Property (Type "C") 04/20/2001
200116028 368.03-01 Substantially All the Property 04/20/2001
200116027 9100.17-00 Section 911; Citizens or Residents of the United States Living Abroad 04/20/2001
200116026 9100.09-00 Section 442; Accounting Periods 04/20/2001
200116025 355.01-02 Split-Up 04/20/2001
200116025 368.04-00 Assets for Control of Transferee (Type "D") 04/20/2001
200116024 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/20/2001
200116023 6416.00-00 Certain Taxes on Sales and Services 04/20/2001
200116022 1362.01-03 Late Elections 04/20/2001
200116021 1362.01-03 Late Elections 04/20/2001
200116020 1362.01-03 Late Elections 04/20/2001
200116019 1362.01-03 Late Elections 04/20/2001
200116018 169.00-00 Amortization of Pollution Control Facilities 04/20/2001
200116017 115.02-00 Separate Entity v. Integral Part 04/20/2001
200116017 7701.00-00 Definitions 04/20/2001
200116016 61.00-00 Gross Income v. Not Gross Income 04/20/2001
200116016 643.00-00 Definitions Applicable to Subparts A, B, C, and D 04/20/2001
200116016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/20/2001
200116016 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 04/20/2001
200116016 1223.00-00 Holding Period of Capital Assets 04/20/2001
200116016 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/20/2001
200116016 2601.00-00 Tax On Generation Skipping Transfers 04/20/2001
200116015 1362.01-03 Late Elections 04/20/2001
200116014 144.01-00 Small Issue Bond Defined 04/20/2001

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