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
200011018 9100.00-00 Extension of Time for Making Certain Elections 03/17/2000
200011017 351.00-00 Transfer to Corporation Controlled by Transferor 03/17/2000
200011017 355.01-00 Spin-Off 03/17/2000
200011017 355.03-00 Active Business 03/17/2000
200011017 355.04-00 Business Purpose 03/17/2000
200011016 302.03-02 Determining Complete Termination 03/17/2000
200011016 302.05-01 Waiver of Family Attribution by Individual 03/17/2000
200011015 1362.01-03 Late Elections 03/17/2000
200011014 301.07-00 Constructive Dividend 03/17/2000
200011013 1362.01-03 Late Elections 03/17/2000
200011013 1362.02-03 Passive Investment Income 03/17/2000
200011013 1368.00-00 Distributions 03/17/2000
200011012 2522.02-04 Guaranteed Annuity and Unitrust Interests 03/17/2000
200011012 2033.00-00 Property in Which Decedent Had an Interest 03/17/2000
200011012 671.02-00 Persons Treated as Grantors 03/17/2000
200011012 170.00-00 Charitable, Etc. Contributions and Gifts 03/17/2000
200011011 482.12-03 Cost Plus Method 03/17/2000
200011011 936.00-00 Puerto Rico and Possession Tax Credit 03/17/2000
200011011 936.06-00 QPSII-Caribbean Basin Initiative 03/17/2000
200011010 355.01-00 Spin-Off 03/17/2000
200011010 368.04-00 Assets for Control of Transferee (Type "D") 03/17/2000
200011010 168.00-00 Modified Accelerated Cost Recovery System 03/17/2000
200011009 4161.00-00 Sporting Goods Taxes 03/17/2000
200011008 2043.00-00 Transfers for Insufficient Consideration (Included v. Not Included in Gross Estate) 03/17/2000
200011008 2053.00-00 Expenses, Indebtedness, and Taxes (Deductible v. Not Deductible) 03/17/2000

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