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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編號 UILC 主題 發布日期
200942044 246.05-03 Reduction of Holding Periods 10/16/2009
200942043 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 10/16/2009
200942043 121.05-01 Basis 10/16/2009
200942042 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 10/16/2009
200942041 104.03-00 Damages 10/16/2009
200942040 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 10/16/2009
200942039 6103.05-00 Disclosure to Persons Having Material Interest 10/16/2009
200942039 6103.02-00 Definitions 10/16/2009
200942038 83.00-00 Property Transferred in Connection With Performance of Services 10/16/2009
200942038 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 10/16/2009
200942037 103.12-00 Transitional Rules 10/16/2009
200942036 9100.00-00 Extension of Time for Making Certain Elections 10/16/2009
200942036 2642.00-00 Inclusion Ratio 10/16/2009
200942036 2632.00-00 Special Rules for Allocation of GST Exemption 10/16/2009
200942035 9100.00-00 Extension of Time for Making Certain Elections 10/16/2009
200942035 2642.00-00 Inclusion Ratio 10/16/2009
200942035 2632.00-00 Special Rules for Allocation of GST Exemption 10/16/2009
200942034 954.03-00 Foreign Base Company Sales Income 10/16/2009
200942033 1362.04-00 Inadvertent Terminations 10/16/2009
200942032 562.03-00 Preferential Dividends 10/16/2009
200942032 851.00-00 Definition of Regulated Investment Company 10/16/2009
200942031 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/16/2009
200942031 368.00-00 Definitions Relating to Corporate Reorganizations 10/16/2009
200942031 355.01-00 Spin-Off 10/16/2009
200942031 368.06-00 Change in Identity, etc. (Type "F") 10/16/2009