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
200021031 1362.01-03 Late Elections 05/26/2000
200021030 355.01-01 Split-Off 05/26/2000
200021030 368.00-00 Definitions Relating to Corporate Reorganizations 05/26/2000
200021029 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/26/2000
200021029 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/26/2000
200021028 1362.04-00 Inadvertent Terminations 05/26/2000
200021027 1362.01-03 Late Elections 05/26/2000
200021026 1362.01-03 Late Elections 05/26/2000
200021025 1362.01-03 Late Elections 05/26/2000
200021024 877.01-00 Principal Purpose--the Avoidance of Tax 05/26/2000
200021023 9100.00-00 Extension of Time for Making Certain Elections 05/26/2000
200021022 355.01-00 Spin-Off 05/26/2000
200021022 368.04-00 Assets for Control of Transferee (Type "D") 05/26/2000
200021021 9100.00-00 Extension of Time for Making Certain Elections 05/26/2000
200021021 2032.00-00 Alternate Valuation 05/26/2000
200021020 2522.02-04 Guaranteed Annuity and Unitrust Interests 05/26/2000
200021019 368.03-00 Stock for Property (Type "C") 05/26/2000
200021018 368.03-00 Stock for Property (Type "C") 05/26/2000
200021017 1362.01-03 Late Elections 05/26/2000
200021016 42.10-00 Recapture of Credit 05/26/2000
200021015 1362.01-03 Late Elections 05/26/2000
200021014 9100.22-00 Other 05/26/2000
200021013 167.00-00 Depreciation 05/26/2000
200021012 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 05/26/2000
200021011 1502.12-00 Separate Taxable Income 05/26/2000

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