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
200014032 355.01-01 Split-Off 04/07/2000
200014031 1362.02-03 Passive Investment Income 04/07/2000
200014030 355.01-01 Split-Off 04/07/2000
200014029 1362.01-03 Late Elections 04/07/2000
200014028 1362.01-03 Late Elections 04/07/2000
200014027 1362.01-03 Late Elections 04/07/2000
200014026 9100.22-00 Other 04/07/2000
200014026 1503.04-04 Dual Resident Corporation 04/07/2000
200014025 877.01-00 Principal Purpose--the Avoidance of Tax 04/07/2000
200014024 72.07-02 Before Starting Date 04/07/2000
200014024 72.17-01 Exception 04/07/2000
200014023 368.04-00 Assets for Control of Transferee (Type "D") 04/07/2000
200014023 355.01-00 Spin-Off 04/07/2000
200014023 357.02-00 Liabilities in Excess of Basis 04/07/2000
200014022 1362.01-03 Late Elections 04/07/2000
200014021 1362.01-03 Late Elections 04/07/2000
200014020 1362.01-03 Late Elections 04/07/2000
200014019 1362.01-03 Late Elections 04/07/2000
200014018 1362.01-03 Late Elections 04/07/2000
200014017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/07/2000
200014016 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/07/2000
200014015 332.00-00 Complete Liquidation of Subsidiaries 04/07/2000
200014015 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 04/07/2000
200014015 338.80-00 Deemed Asset Sale and Liquidation in 338(h)(10) Election 04/07/2000
200014014 166.06-00 Other 04/07/2000

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