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
200148039 385.00-00 Treatment of Certain Interests in Corporations as Stock or Indebtedness 11/30/2001
200148038 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 11/30/2001
200148037 367.10-00 Transactions Described in Section 367(b) Complete liquidation of Foreign 11/30/2001
200148037 367.10-03 Attribution of Earnings and Profits on an Exchange Described in Section 351~ 354, or 356 11/30/2001
200148036 367.10-00 Transactions Described in Section 367(b) Complete liquidation of Foreign 11/30/2001
200148036 367.10-03 Attribution of Earnings and Profits on an Exchange Described in Section 351~ 354, or 356 11/30/2001
200148035 1362.04-00 Inadvertent Terminations 11/30/2001
200148034 2601.00-00 Tax On Generation Skipping Transfers 11/30/2001
200148033 1362.01-03 Late Elections 11/30/2001
200148032 1362.02-03 Passive Investment Income 11/30/2001
200148031 1362.04-00 Inadvertent Terminations 11/30/2001
200148030 852.10-00 Taxable Income of a Regulated Investment Company 11/30/2001
200148029 3231.01-00 Employers v. Not Employers 11/30/2001
200148028 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 11/30/2001
200148028 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/30/2001
200148028 2511.00-00 Transfers in General (Gift v. Not a Gift) 11/30/2001
200148028 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/30/2001
200148027 1362.01-03 Late Elections 11/30/2001
200148026 3231.01-00 Employers v. Not Employers 11/30/2001
200148025 936.03-04 Cost Sharing Election 11/30/2001
200148025 482.12-00 Sale of Tangible Property 11/30/2001
200148025 482.12-05 Rate of Return/Profit Split 11/30/2001
200148024 1362.02-03 Passive Investment Income 11/30/2001
200148023 1362.02-03 Passive Investment Income 11/30/2001
200148022 6041.02-00 Payments in Course of Trade or Business 11/30/2001

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