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
200052030 877.01-00 Principal Purpose--the Avoidance of Tax 12/29/2000
200052029 877.01-00 Principal Purpose--the Avoidance of Tax 12/29/2000
200052028 856.00-00 Definition of Real Estate Investment Trust 12/29/2000
200052027 163.13-00 Disqualified Debt Instruments 12/29/2000
200052026 664.03-02 Charitable Remainder Unitrust 12/29/2000
200052025 355.04-00 Business Purpose 12/29/2000
200052024 302.00-00 Distributions in Redemption of Stock 12/29/2000
200052023 368.02-00 Stock for Stock (Type "B") 12/29/2000
200052023 4978.00-00 Tax on Certain Dispositions by Employee Stock Ownership Plans And Certain Cooperatives 12/29/2000
200052022 1362.04-00 Inadvertent Terminations 12/29/2000
200052021 856.00-00 Definition of Real Estate Investment Trust 12/29/2000
200052020 338.01-02 Time in which Election must be made 12/29/2000
200052020 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 12/29/2000
200052019 446.04-17 Change in Method of Accounting for Depreciation 12/29/2000
200052018 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/29/2000
200052018 338.01-02 Time in which Election must be made 12/29/2000
200052017 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 12/29/2000
200052017 6229.02-00 Extension by Agreement 12/29/2000
200052016 368.00-00 Definitions Relating to Corporate Reorganizations 12/29/2000
200052016 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/29/2000
200052015 332.00-00 Complete Liquidation of Subsidiaries 12/29/2000
200052015 368.05-00 Recapitalization (Type "E") 12/29/2000
200052015 1502.75-10 When Group Remains in Existence 12/29/2000
200052014 1042.00-00 Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives 12/29/2000
200052013 143.07-01 Average Area Purchase Price 12/29/2000

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