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
200137013 197.00-00 Amortization of Goodwill & Certain Other Intangibles 09/14/2001
200137012 9100.20-00 Section 1502; Election to File Consolidated Return 09/14/2001
200137012 1502.88-00 Exercise of Privilege 09/14/2001
200137011 355.01-00 Spin-Off 09/14/2001
200137011 368.04-00 Assets for Control of Transferee (Type "D") 09/14/2001
200137010 6213.09-00 Coordination with Bankruptcy Code 09/14/2001
200137009 9100.09-00 Section 442; Accounting Periods 09/14/2001
200137008 9100.09-00 Section 442; Accounting Periods 09/14/2001
200137007 25A.00-00 Hope and Lifetime Learning Credits 09/14/2001
200137007 117.01-02 Qualified Tuition and Related Expenses 09/14/2001
200137006 25A.00-00 Hope and Lifetime Learning Credits 09/14/2001
200137006 117.01-02 Qualified Tuition and Related Expenses 09/14/2001
200137005 956.03-00 U.S. Property Defined 09/14/2001
200137004 1394.00-00 Tax-Exempt Enterprise Zone Facility Bonds 09/14/2001
200137003 1031.03-00 Like Kind Real Estate 09/14/2001
200137002 162.08-20 Reasonable v. Unreasonable 09/14/2001
200137001 9999.98-00 Not Able to Identify Under Present List 09/14/2001
200136023 351.02-00 Series of Transactions 09/07/2001
200136023 368.01-02 Using Stock of Corporation Controlling Merged Corporation 09/07/2001
200136022 351.02-00 Series of Transactions 09/07/2001
200136022 368.01-02 Using Stock of Corporation Controlling Merged Corporation 09/07/2001
200136021 9100.22-00 Other 09/07/2001
200136021 1503.04-04 Dual Resident Corporation 09/07/2001
200136020 9100.22-00 Other 09/07/2001
200136020 1503.04-04 Dual Resident Corporation 09/07/2001

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