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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Nimewo UILC Sijè Dat Piblikasyon
Nimewo 200040019 UILC 351.00-00 Sijè Transfer to Corporation Controlled by Transferor Dat Piblikasyon 10/06/2000
Nimewo 200040019 UILC 332.00-00 Sijè Complete Liquidation of Subsidiaries Dat Piblikasyon 10/06/2000
Nimewo 200040019 UILC 381.00-00 Sijè Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) Dat Piblikasyon 10/06/2000
Nimewo 200040019 UILC 1361.00-00 Sijè Definitions Dat Piblikasyon 10/06/2000
Nimewo 200040019 UILC 1374.00-00 Sijè Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) Dat Piblikasyon 10/06/2000
Nimewo 200040018 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 10/06/2000
Nimewo 200040017 UILC 932.00-00 Sijè Coordination of United States and Virgin Islands Income Taxes Dat Piblikasyon 10/06/2000
Nimewo 200040017 UILC 1031.02-00 Sijè Like Kind Property Dat Piblikasyon 10/06/2000
Nimewo 200040016 UILC 115.00-00 Sijè Income of States, Municipalities, etc. Dat Piblikasyon 10/06/2000
Nimewo 200040015 UILC 860D.01-00 Sijè Election Dat Piblikasyon 10/06/2000
Nimewo 200040015 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 10/06/2000
Nimewo 200040014 UILC 2511.00-00 Sijè Transfers in General (Gift v. Not a Gift) Dat Piblikasyon 10/06/2000
Nimewo 200040014 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 10/06/2000
Nimewo 200040013 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 10/06/2000
Nimewo 200040013 UILC 2632.01-00 Sijè Time and Manner of Allocation Dat Piblikasyon 10/06/2000
Nimewo 200040012 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 10/06/2000
Nimewo 200040012 UILC 2511.00-00 Sijè Transfers in General (Gift v. Not a Gift) Dat Piblikasyon 10/06/2000
Nimewo 200040012 UILC 2601.00-00 Sijè Tax On Generation Skipping Transfers Dat Piblikasyon 10/06/2000
Nimewo 200040011 UILC 2041.03-00 Sijè General Power v. Not a General Power Dat Piblikasyon 10/06/2000
Nimewo 200040010 UILC 2654.03-00 Sijè Separate Shares Dat Piblikasyon 10/06/2000
Nimewo 200040010 UILC 2642.00-00 Sijè Inclusion Ratio Dat Piblikasyon 10/06/2000
Nimewo 200040009 UILC 61.22-00 Sijè Discharge of Indebtedness Dat Piblikasyon 10/06/2000
Nimewo 200040009 UILC 108.04-01 Sijè Debt Acquisition By Related Person Dat Piblikasyon 10/06/2000
Nimewo 200040009 UILC 332.07-00 Sijè Debts of Parent to Subsidiary Dat Piblikasyon 10/06/2000
Nimewo 200040009 UILC 1016.00-00 Sijè Adjustment v. No Adjustment to Basis Dat Piblikasyon 10/06/2000