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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Número UILC Asunto Fecha de publicación
200139009 355.01-00 Spin-Off 09/28/2001
200139009 368.04-00 Assets for Control of Transferee (Type "D") 09/28/2001
200139008 482.00-00 Allocation of Income and Deductions Among Taxpayers 09/28/2001
200139008 901.00-00 Taxes of Foreign Countries and of Possessions of U.S. 09/28/2001
200139007 149.03-00 Advance Refundings 09/28/2001
200139006 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 09/28/2001
200139005 162.02-00 Ordinary and Necessary (See Also Specific Headings Infra This Section) 09/28/2001
200139005 761.01-01 Organizations Treated as a Partnership 09/28/2001
200139004 338.01-02 Time in which Election must be made 09/28/2001
200139004 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 09/28/2001
200139003 9100.00-00 Extension of Time for Making Certain Elections 09/28/2001
200139002 351.00-00 Transfer to Corporation Controlled by Transferor 09/28/2001
200139001 355.01-00 Spin-Off 09/28/2001
200139001 368.06-00 Change in Identity, etc. (Type "F") 09/28/2001
200139001 162.36-00 Million Dollar Cap - Executive Employee Compensation 09/28/2001
200139001 83.11-00 Nonqualified Stock Options 09/28/2001
200139001 422.03-00 Stockholder Approval 09/28/2001
200139001 423.00-00 Employee Stock Purchase Plans 09/28/2001
200138028 2701.01-00 Valuation Rules 09/21/2001
200138028 2701.04-00 Applicable Retained Interests 09/21/2001
200138027 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 09/21/2001
200138027 642.03-00 Charitable Deduction 09/21/2001
200138026 9999.98-00 Not Able to Identify Under Present List 09/21/2001
200138025 368.04-00 Assets for Control of Transferee (Type "D") 09/21/2001
200138025 355.01-00 Spin-Off 09/21/2001

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