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
200422003 311.01-00 With Respect to its Stock 05/28/2004
200422003 312.00-00 Effect on Earnings and Profits (Decrease v. No Decrease) 05/28/2004
200422003 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/28/2004
200422003 355.01-00 Spin-Off 05/28/2004
200422003 357.00-00 Assumption of Liability (Gain Recognized v. Not Recognized) 05/28/2004
200422003 358.00-00 Basis to Distributees 05/28/2004
200422003 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 05/28/2004
200422003 362.00-00 Basis to Corporations 05/28/2004
200422003 1502.13-00 Intercompany Transactions 05/28/2004
200422002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/28/2004
200422001 381.04-03 Change With Consent of Commissioner 05/28/2004
200422001 446.03-01 Cash 05/28/2004
200421010 4941.04-00 Definition of Self-Dealing 05/21/2004
200421010 4958.00-00 Excess Benefit Transaction 05/21/2004
200421010 509.02-02 Supporting Organizations 05/21/2004
200421010 507.00-00 Termination of Private Foundation Status 05/21/2004
200421010 4945.04-06 Expenditure Responsibility 05/21/2004
200421010 4942.03-05 Qualifying Distribution 05/21/2004
200421009 408.03-00 Rollover Contributions 05/21/2004
200421008 408.03-00 Rollover Contributions 05/21/2004
200421007 408.03-00 Rollover Contributions 05/21/2004
200421006 408.03-00 Rollover Contributions 05/21/2004
200421005 414.00-00 Definitions and Special Rules 05/21/2004
200421004 414.18-00 Separate Lines of Business and Operating Units 05/21/2004
200421004 9100.00-00 Extension of Time for Making Certain Elections 05/21/2004