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
200103056 368.03-01 Substantially All the Property 01/19/2001
200103056 368.13-00 Transactions Involving Two or More Investment Companies 01/19/2001
200103055 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 01/19/2001
200103055 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 01/19/2001
200103055 337.14-00 Conversion to Tax Exempt 01/19/2001
200103054 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/19/2001
200103054 355.04-00 Business Purpose 01/19/2001
200103053 338.01-02 Time in which Election must be made 01/19/2001
200103053 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 01/19/2001
200103052 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 01/19/2001
200103051 708.01-00 Termination 01/19/2001
200103050 1361.03-03 Electing Small Business Trusts 01/19/2001
200103049 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/19/2001
200103049 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/19/2001
200103049 2601.00-00 Tax On Generation Skipping Transfers 01/19/2001
200103049 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/19/2001
200103049 1223.00-00 Holding Period of Capital Assets 01/19/2001
200103048 1361.03-03 Electing Small Business Trusts 01/19/2001
200103047 1361.03-03 Electing Small Business Trusts 01/19/2001
200103046 1361.03-03 Electing Small Business Trusts 01/19/2001
200103045 1361.03-03 Electing Small Business Trusts 01/19/2001
200103044 1361.03-03 Electing Small Business Trusts 01/19/2001
200103043 1361.03-03 Electing Small Business Trusts 01/19/2001
200103042 1361.03-03 Electing Small Business Trusts 01/19/2001
200103041 1361.03-03 Electing Small Business Trusts 01/19/2001

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