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
200052018 338.01-02 Time in which Election must be made 12/29/2000
200052017 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 12/29/2000
200052017 6229.02-00 Extension by Agreement 12/29/2000
200052016 368.00-00 Definitions Relating to Corporate Reorganizations 12/29/2000
200052016 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/29/2000
200052015 332.00-00 Complete Liquidation of Subsidiaries 12/29/2000
200052015 368.05-00 Recapitalization (Type "E") 12/29/2000
200052015 1502.75-10 When Group Remains in Existence 12/29/2000
200052014 1042.00-00 Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives 12/29/2000
200052013 143.07-01 Average Area Purchase Price 12/29/2000
200052012 1362.04-00 Inadvertent Terminations 12/29/2000
200052011 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 12/29/2000
200052010 1033.02-00 Definition of Involuntary Conversion Events 12/29/2000
200052009 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/29/2000
200052009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/29/2000
200052009 2601.00-00 Tax On Generation Skipping Transfers 12/29/2000
200052008 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 12/29/2000
200052007 2601.00-00 Tax On Generation Skipping Transfers 12/29/2000
200052007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/29/2000
200052007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/29/2000
200052006 2518.01-00 Requirements for a Qualified Disclaimer 12/29/2000
200052006 2055.12-05 Unitrusts 12/29/2000
200052005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2000
200052004 6013.02-01 Joint Return After Filing Separate Returns 12/29/2000
200052003 1502.06-00 Liability for Tax 12/29/2000

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