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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숫자 UILC 주제 출시일
201030025 263A.01-01 Production Activities 07/30/2010
201030024 1375.00-00 Tax Imposed On Certain Passive Investment Income 07/30/2010
201030024 1362.02-03 Passive Investment Income 07/30/2010
201030023 9100.10-01 Accounting Methods 07/30/2010
201030022 1362.00-00 Election by Small Business Corporation 07/30/2010
201030022 1362.01-03 Late Elections 07/30/2010
201030021 1362.04-00 Inadvertent Terminations 07/30/2010
201030020 1031.05-00 Deferred Exchanges 07/30/2010
201030020 1031.06-00 Multi-Party Exchanges 07/30/2010
201030019 1362.01-03 Late Elections 07/30/2010
201030018 1362.01-01 Shareholder Consent 07/30/2010
201030017 368.04-00 Assets for Control of Transferee (Type "D") 07/30/2010
201030017 355.01-02 Split-Up 07/30/2010
201030016 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 07/30/2010
201030015 664.03-02 Charitable Remainder Unitrust 07/30/2010
201030015 664.03-00 Definitions 07/30/2010
201030015 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/30/2010
201030014 831.03-00 Whether Company Qualifies as Insurance Company 07/30/2010
201030013 355.01-01 Split-Off 07/30/2010
201030013 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 07/30/2010
201030012 355.01-01 Split-Off 07/30/2010
201030012 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 07/30/2010
201030011 355.01-01 Split-Off 07/30/2010
201030011 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 07/30/2010
201030010 355.01-01 Split-Off 07/30/2010

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