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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숫자 UILC 주제 출시일
200040028 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/06/2000
200040027 1362.01-03 Late Elections 10/06/2000
200040026 146.07-00 Carryforward of Allocation 10/06/2000
200040026 9100.00-00 Extension of Time for Making Certain Elections 10/06/2000
200040025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/06/2000
200040024 355.01-00 Spin-Off 10/06/2000
200040024 368.04-00 Assets for Control of Transferee (Type "D") 10/06/2000
200040024 367.10-04 Distribution of Stock Described in Section 355 10/06/2000
200040024 1248.01-00 Recognition Provisions (General Rule) 10/06/2000
200040023 368.01-01 Using Stock of Corporation Controlling Acquiring Corporation 10/06/2000
200040022 338.01-02 Time in which Election must be made 10/06/2000
200040022 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/06/2000
200040021 9100.18-00 Section 927; FSC Election 10/06/2000
200040021 927.04-00 Election and Termination of Election 10/06/2000
200040020 9100.22-00 Other 10/06/2000
200040020 1503.04-04 Dual Resident Corporation 10/06/2000
200040019 351.00-00 Transfer to Corporation Controlled by Transferor 10/06/2000
200040019 332.00-00 Complete Liquidation of Subsidiaries 10/06/2000
200040019 381.00-00 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 10/06/2000
200040019 1361.00-00 Definitions 10/06/2000
200040019 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 10/06/2000
200040018 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/06/2000
200040017 932.00-00 Coordination of United States and Virgin Islands Income Taxes 10/06/2000
200040017 1031.02-00 Like Kind Property 10/06/2000
200040016 115.00-00 Income of States, Municipalities, etc. 10/06/2000

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