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
200020047 877.01-00 Principal Purpose--the Avoidance of Tax 05/19/2000
200020046 61.00-00 Gross Income v. Not Gross Income 05/19/2000
200020046 61.03-00 Loan or Mortgage v. Sale 05/19/2000
200020046 61.43-00 Form v. Substance 05/19/2000
200020046 451.01-00 Annual Theory 05/19/2000
200020045 61.00-00 Gross Income v. Not Gross Income 05/19/2000
200020045 61.03-00 Loan or Mortgage v. Sale 05/19/2000
200020045 61.43-00 Form v. Substance 05/19/2000
200020045 451.01-00 Annual Theory 05/19/2000
200020044 338.05-00 Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group 05/19/2000
200020044 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 05/19/2000
200020043 61.00-00 Gross Income v. Not Gross Income 05/19/2000
200020043 61.03-00 Loan or Mortgage v. Sale 05/19/2000
200020043 61.43-00 Form v. Substance 05/19/2000
200020043 451.01-00 Annual Theory 05/19/2000
200020042 1362.01-03 Late Elections 05/19/2000
200020041 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 05/19/2000
200020040 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/19/2000
200020039 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/19/2000
200020039 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/19/2000
200020038 1362.04-00 Inadvertent Terminations 05/19/2000
200020037 1362.01-03 Late Elections 05/19/2000
200020036 561.05-00 Regulated Investment Companies 05/19/2000
200020036 562.03-02 Class of Stock 05/19/2000
200020036 702.00-00 Income and Credits of Partner 05/19/2000

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