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
200051038 46.00.00-00 INTEREST 12/22/2000
200051037 1362.01-03 Late Elections 12/22/2000
200051036 1362.01-03 Late Elections 12/22/2000
200051035 1033.02-00 Definition of Involuntary Conversion Events 12/22/2000
200051034 1362.04-00 Inadvertent Terminations 12/22/2000
200051033 1033.02-00 Definition of Involuntary Conversion Events 12/22/2000
200051032 338.01-02 Time in which Election must be made 12/22/2000
200051032 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/22/2000
200051031 1504.00-00 Definitions 12/22/2000
200051030 1362.01-03 Late Elections 12/22/2000
200051029 9100.00-00 Extension of Time for Making Certain Elections 12/22/2000
200051028 1362.01-03 Late Elections 12/22/2000
200051027 355.01-00 Spin-Off 12/22/2000
200051027 351.00-00 Transfer to Corporation Controlled by Transferor 12/22/2000
200051026 9100.00-00 Extension of Time for Making Certain Elections 12/22/2000
200051026 755.00-00 Rules for Allocation of Basis 12/22/2000
200051025 9100.00-00 Extension of Time for Making Certain Elections 12/22/2000
200051025 755.00-00 Rules for Allocation of Basis 12/22/2000
200051024 1362.01-03 Late Elections 12/22/2000
200051023 1362.00-00 Election by Small Business Corporation 12/22/2000
200051022 1362.00-00 Election by Small Business Corporation 12/22/2000
200051021 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/22/2000
200051020 7701.00-00 Definitions 12/22/2000
200051020 9100.00-00 Extension of Time for Making Certain Elections 12/22/2000
200051019 704.01-04 Section 704(c) Considerations 12/22/2000

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