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
200111028 562.03-02 Class of Stock 03/16/2001
200111028 851.00-00 Definition of Regulated Investment Company 03/16/2001
200111028 852.01-00 Investment Company Taxable Income 03/16/2001
200111027 9114.03-06 Canada 03/16/2001
200111026 355.01-00 Spin-Off 03/16/2001
200111026 368.04-00 Assets for Control of Transferee (Type "D") 03/16/2001
200111026 1361.05-00 Qualified Subchapter S Subsidiary 03/16/2001
200111025 1031.03-00 Like Kind Real Estate 03/16/2001
200111024 368.03-00 Stock for Property (Type "C") 03/16/2001
200111023 368.03-00 Stock for Property (Type "C") 03/16/2001
200111022 1362.01-03 Late Elections 03/16/2001
200111021 561.05-00 Regulated Investment Companies 03/16/2001
200111021 562.03-02 Class of Stock 03/16/2001
200111021 702.00-00 Income and Credits of Partner 03/16/2001
200111021 704.01-02 Economic Effect 03/16/2001
200111021 851.02-00 Gross Income Requirement 03/16/2001
200111021 851.03-00 Diversification Requirement 03/16/2001
200111021 721.00-00 Nonrecognition of Gain or Loss on Contributions 03/16/2001
200111021 7701.02-00 Partnerships v. Associations 03/16/2001
200111021 7704.01-00 Meaning of 03/16/2001
200111020 1362.01-03 Late Elections 03/16/2001
200111019 1362.02-03 Passive Investment Income 03/16/2001
200111018 1362.04-00 Inadvertent Terminations 03/16/2001
200111017 1362.01-03 Late Elections 03/16/2001
200111016 1362.01-03 Late Elections 03/16/2001

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