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
200128015 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 07/13/2001
200128014 1502.20-00 Loss Disallowance Rule 07/13/2001
200128014 1502.32-00 Investment Adjustment 07/13/2001
200128013 41.00-00 Credit for Increasing Research Activities 07/13/2001
200128012 338.01-02 Time in which Election must be made 07/13/2001
200128012 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 07/13/2001
200128011 926.00-00 Distributions to Shareholders 07/13/2001
200128011 2511.00-00 Transfers in General (Gift v. Not a Gift) 07/13/2001
200128010 468A.04-02 Revised Schedules 07/13/2001
200128009 468A.04-02 Revised Schedules 07/13/2001
200128008 338.01-02 Time in which Election must be made 07/13/2001
200128008 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 07/13/2001
200128007 162.30-00 Form v. Substance 07/13/2001
200128007 467.07-03 Leaseback or Long-Term Agreements 07/13/2001
200128006 83.13-00 Rabbi Trusts 07/13/2001
200128006 457.05-03 Tax Exempt Organization 07/13/2001
200128006 402.02-00 Non-Exempt Trust 07/13/2001
200128006 404.10-00 Deferred Compensation 07/13/2001
200128006 671.03-00 Allocation of Income and Deductions 07/13/2001
200128006 677.00-00 Income for Benefit of Grantor 07/13/2001
200128005 2055.01-00 To U.S., any State, Territory, Political Subdivision, or District of Columbia 07/13/2001
200128005 2055.09-01 Compromise 07/13/2001
200128004 162.21-15 Aerospace ISP - Deductibility of Illegal Bribes, Kickbacks and Other Payments 07/13/2001
200128003 263A.07-00 Change in Method of Accounting under Section 263A 07/13/2001
200128003 263A.03-02 Indirect Costs 07/13/2001

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