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
200048035 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 12/01/2000
200048034 1502.13-00 Intercompany Transactions 12/01/2000
200048033 704.01-04 Section 704(c) Considerations 12/01/2000
200048032 47.00-00 Rehabilitation Credit 12/01/2000
200048032 47.02-06 Qualified Rehabilitation Expenditures 12/01/2000
200048031 1362.01-03 Late Elections 12/01/2000
200048030 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/01/2000
200048030 355.01-00 Spin-Off 12/01/2000
200048030 355.04-00 Business Purpose 12/01/2000
200048030 355.05-00 Control 12/01/2000
200048030 332.00-00 Complete Liquidation of Subsidiaries 12/01/2000
200048030 368.00-00 Definitions Relating to Corporate Reorganizations 12/01/2000
200048030 368.05-00 Recapitalization (Type "E") 12/01/2000
200048029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/01/2000
200048029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/01/2000
200048028 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/01/2000
200048027 355.01-00 Spin-Off 12/01/2000
200048027 368.04-00 Assets for Control of Transferee (Type "D") 12/01/2000
200048026 118.01-02 Nonshareholder Contributions 12/01/2000
200048025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/01/2000
200048024 1362.01-03 Late Elections 12/01/2000
200048023 1362.01-03 Late Elections 12/01/2000
200048022 1502.20-00 Loss Disallowance Rule 12/01/2000
200048022 9100.28-00 Regulation Section 1.1502-20; Loss Disallowance Rule 12/01/2000
200048021 1031.00-00 Exchange of Property Held for Productive Use or Investment 12/01/2000

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