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
200021056 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 05/26/2000
200021056 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/26/2000
200021056 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 05/26/2000
200021056 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/26/2000
200021056 513.00-00 Unrelated v. Not Unrelated Trade or Business 05/26/2000
200021055 9100.22-00 Other 05/26/2000
200021055 1503.04-04 Dual Resident Corporation 05/26/2000
200021054 1362.01-03 Late Elections 05/26/2000
200021053 1362.01-03 Late Elections 05/26/2000
200021052 1362.01-03 Late Elections 05/26/2000
200021051 1362.01-03 Late Elections 05/26/2000
200021050 162.36-02 Covered Employees 05/26/2000
200021049 368.00-00 Definitions Relating to Corporate Reorganizations 05/26/2000
200021048 368.00-00 Definitions Relating to Corporate Reorganizations 05/26/2000
200021047 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/26/2000
200021047 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/26/2000
200021046 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 05/26/2000
200021045 367.10-00 Transactions Described in Section 367(b) Complete liquidation of Foreign 05/26/2000
200021045 367.10-03 Attribution of Earnings and Profits on an Exchange Described in Section 351~ 354, or 356 05/26/2000
200021044 355.01-00 Spin-Off 05/26/2000
200021043 351.00-00 Transfer to Corporation Controlled by Transferor 05/26/2000
200021043 368.06-00 Change in Identity, etc. (Type "F") 05/26/2000
200021042 1362.01-03 Late Elections 05/26/2000
200021041 368.01-01 Using Stock of Corporation Controlling Acquiring Corporation 05/26/2000
200021041 356.00-00 Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) 05/26/2000

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