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
200051029 9100.00-00 Extension of Time for Making Certain Elections 12/22/2000
200051028 1362.01-03 Late Elections 12/22/2000
200051027 355.01-00 Spin-Off 12/22/2000
200051027 351.00-00 Transfer to Corporation Controlled by Transferor 12/22/2000
200051026 9100.00-00 Extension of Time for Making Certain Elections 12/22/2000
200051026 755.00-00 Rules for Allocation of Basis 12/22/2000
200051025 9100.00-00 Extension of Time for Making Certain Elections 12/22/2000
200051025 755.00-00 Rules for Allocation of Basis 12/22/2000
200051024 1362.01-03 Late Elections 12/22/2000
200051023 1362.00-00 Election by Small Business Corporation 12/22/2000
200051022 1362.00-00 Election by Small Business Corporation 12/22/2000
200051021 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/22/2000
200051020 7701.00-00 Definitions 12/22/2000
200051020 9100.00-00 Extension of Time for Making Certain Elections 12/22/2000
200051019 704.01-04 Section 704(c) Considerations 12/22/2000
200051018 162.36-08 Stock Options 12/22/2000
200051017 6673.00-00 Damages Assessable for Instituting Proceedings Before the Tax Court Merelyfor Delay (for Delay v. Not for Delay) 12/22/2000
200051016 6231.04-00 Nonpartnership Item 12/22/2000
200051015 6050E.00-00 State and Local Income Tax Refunds 12/22/2000
200051014 1362.04-00 Inadvertent Terminations 12/22/2000
200051013 1362.01-03 Late Elections 12/22/2000
200051012 1362.02-03 Passive Investment Income 12/22/2000
200051011 847.04-00 Rules In the Case of Liquidation or Termination of Taxpayer's Insurance Business 12/22/2000
200051011 338.80-00 Deemed Asset Sale and Liquidation in 338(h)(10) Election 12/22/2000
200051010 6013.02-01 Joint Return After Filing Separate Returns 12/22/2000

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