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
200105035 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 02/02/2001
200105035 381.00-00 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 02/02/2001
200105035 1361.00-00 Definitions 02/02/2001
200105034 332.00-00 Complete Liquidation of Subsidiaries 02/02/2001
200105034 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 02/02/2001
200105034 381.00-00 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 02/02/2001
200105034 1361.00-00 Definitions 02/02/2001
200105033 1362.00-00 Election by Small Business Corporation 02/02/2001
200105032 9100.00-00 Extension of Time for Making Certain Elections 02/02/2001
200105032 565.01-02 Making and Filing Consents 02/02/2001
200105032 541.00-00 Imposition of Personal Holding Company Tax (Imposed v. Not Imposed) 02/02/2001
200105031 355.01-00 Spin-Off 02/02/2001
200105030 1362.01-03 Late Elections 02/02/2001
200105029 1362.01-03 Late Elections 02/02/2001
200105028 9100.00-00 Extension of Time for Making Certain Elections 02/02/2001
200105028 1361.05-00 Qualified Subchapter S Subsidiary 02/02/2001
200105027 704.01-04 Section 704(c) Considerations 02/02/2001
200105027 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/02/2001
200105027 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105026 704.01-04 Section 704(c) Considerations 02/02/2001
200105026 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/02/2001
200105026 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001
200105025 704.01-04 Section 704(c) Considerations 02/02/2001
200105025 721.00-00 Nonrecognition of Gain or Loss on Contributions 02/02/2001
200105025 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/02/2001

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