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 200001041 UILC 332.00-00 Sijè Complete Liquidation of Subsidiaries Dat Piblikasyon 01/07/2000
Nimewo 200001041 UILC 351.00-00 Sijè Transfer to Corporation Controlled by Transferor Dat Piblikasyon 01/07/2000
Nimewo 200001041 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 01/07/2000
Nimewo 200001041 UILC 367.40-00 Sijè Treatment of Distribution Described in Section 367(e) Dat Piblikasyon 01/07/2000
Nimewo 200001041 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 01/07/2000
Nimewo 200001040 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 01/07/2000
Nimewo 200001039 UILC 1362.01-02 Sijè Election After Termination Dat Piblikasyon 01/07/2000
Nimewo 200001039 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 01/07/2000
Nimewo 200001038 UILC 1362.00-00 Sijè Election by Small Business Corporation Dat Piblikasyon 01/07/2000
Nimewo 200001037 UILC 6651.09-00 Sijè Withholding Dat Piblikasyon 01/07/2000
Nimewo 200001036 UILC 28.05.00-00 Sijè ERRONEOUS REFUNDS: Suits for Dat Piblikasyon 01/07/2000
Nimewo 200001035 UILC 09.35.05-00 Sijè BANKRUPTCY CODE CASES: Refunds: Setoff Dat Piblikasyon 01/07/2000
Nimewo 200001034 UILC 877.00-00 Sijè Expatriation to Avoid Tax Dat Piblikasyon 01/07/2000
Nimewo 200001033 UILC 877.00-00 Sijè Expatriation to Avoid Tax Dat Piblikasyon 01/07/2000
Nimewo 200001032 UILC 338.00-00 Sijè Certain Stock Purchases Treated as Asset Acquisitions Dat Piblikasyon 01/07/2000
Nimewo 200001032 UILC 9100.07-00 Sijè Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Dat Piblikasyon 01/07/2000
Nimewo 200001031 UILC 877.00-00 Sijè Expatriation to Avoid Tax Dat Piblikasyon 01/07/2000
Nimewo 200001030 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 01/07/2000
Nimewo 200001029 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 01/07/2000
Nimewo 200001028 UILC 338.01-02 Sijè Time in which Election must be made Dat Piblikasyon 01/07/2000
Nimewo 200001028 UILC 9100.07-00 Sijè Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Dat Piblikasyon 01/07/2000
Nimewo 200001027 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 01/07/2000
Nimewo 200001027 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 01/07/2000
Nimewo 200001026 UILC 9100.09-00 Sijè Section 442; Accounting Periods Dat Piblikasyon 01/07/2000
Nimewo 200001025 UILC 1362.02-03 Sijè Passive Investment Income Dat Piblikasyon 01/07/2000