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 200001024 UILC 338.00-00 Sijè Certain Stock Purchases Treated as Asset Acquisitions Dat Piblikasyon 01/07/2000
Nimewo 200001024 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 01/07/2000
Nimewo 200001023 UILC 877.01-00 Sijè Principal Purpose--the Avoidance of Tax Dat Piblikasyon 01/07/2000
Nimewo 200001022 UILC 6214.03-00 Sijè Jurisdiction Over Other Years Dat Piblikasyon 01/07/2000
Nimewo 200001021 UILC 351.00-00 Sijè Transfer to Corporation Controlled by Transferor Dat Piblikasyon 01/07/2000
Nimewo 200001021 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 01/07/2000
Nimewo 200001021 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 01/07/2000
Nimewo 200001021 UILC 367.00-00 Sijè Foreign Corporations Dat Piblikasyon 01/07/2000
Nimewo 200001021 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 01/07/2000
Nimewo 200001020 UILC 9100.09-00 Sijè Section 442; Accounting Periods Dat Piblikasyon 01/07/2000
Nimewo 200001019 UILC 6402.00-00 Sijè Authority to Make Credits or Refunds Dat Piblikasyon 01/07/2000
Nimewo 200001019 UILC 6511.00-00 Sijè Limitations on Credit or Refund (Barred v. Not Barred) Dat Piblikasyon 01/07/2000
Nimewo 200001018 UILC 482.11-08 Sijè Cost Sharing Agreements Dat Piblikasyon 01/07/2000
Nimewo 200001017 UILC 1362.01-03 Sijè Late Elections Dat Piblikasyon 01/07/2000
Nimewo 200001016 UILC 9100.00-00 Sijè Extension of Time for Making Certain Elections Dat Piblikasyon 01/07/2000
Nimewo 200001016 UILC 7701.00-00 Sijè Definitions Dat Piblikasyon 01/07/2000
Nimewo 200001015 UILC 671.00-00 Sijè Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners Dat Piblikasyon 01/07/2000
Nimewo 200001015 UILC 2702.00-00 Sijè Special Valuation Rules for Transfers in Trust Dat Piblikasyon 01/07/2000
Nimewo 200001015 UILC 1361.00-00 Sijè Definitions Dat Piblikasyon 01/07/2000
Nimewo 200001014 UILC 457.01-00 Sijè Year of Inclusion in Gross Income Dat Piblikasyon 01/07/2000
Nimewo 200001014 UILC 457.05-00 Sijè Eligible Deferred Compensation Plan Defined Dat Piblikasyon 01/07/2000
Nimewo 200001013 UILC 671.00-00 Sijè Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners Dat Piblikasyon 01/07/2000
Nimewo 200001013 UILC 2702.00-00 Sijè Special Valuation Rules for Transfers in Trust Dat Piblikasyon 01/07/2000
Nimewo 200001013 UILC 1361.00-00 Sijè Definitions Dat Piblikasyon 01/07/2000
Nimewo 200001012 UILC 2501.00-00 Sijè Imposition of Gift Tax (Imposed v. Not Imposed) Dat Piblikasyon 01/07/2000