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
200036026 280G.00-00 Golden Parachute Payments 09/08/2000
200036026 4999.00-00 Golden Parachute Payments 09/08/2000
200036025 280G.00-00 Golden Parachute Payments 09/08/2000
200036025 4999.00-00 Golden Parachute Payments 09/08/2000
200036024 280G.00-00 Golden Parachute Payments 09/08/2000
200036024 4999.00-00 Golden Parachute Payments 09/08/2000
200036023 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/08/2000
200036022 6213.03-03 Successor Corporations 09/08/2000
200036021 72.01-00 Exclusion Ratio 09/08/2000
200036021 72.07-01 On or After Starting Date 09/08/2000
200036021 72.17-00 Premature Distributions From Annuity Contracts 09/08/2000
200036021 72.21-00 Annuity Contracts Not Held By Natural Persons 09/08/2000
200036020 2601.03-08 Constructive Additions 09/08/2000
200036020 1031.02-00 Like Kind Property 09/08/2000
200036020 2501.01-00 Gift v. Not a Gift 09/08/2000
200036019 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/08/2000
200036019 2601.00-00 Tax On Generation Skipping Transfers 09/08/2000
200036019 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/08/2000
200036019 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 09/08/2000
200036018 7701.00-00 Definitions 09/08/2000
200036018 9100.00-00 Extension of Time for Making Certain Elections 09/08/2000
200036017 1341.02-00 Amount Previously Included in Income v. Not Included 09/08/2000
200036016 955.02-01 Related Group Elections 09/08/2000
200036015 263A.03-00 Capitalization of Costs 09/08/2000
200036015 1059A.00-00 Limitation on Taxpayer's Basis or Inventory Cost in Property Imported From Related Persons 09/08/2000

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