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
200025014 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/23/2000
200025014 851.02-00 Gross Income Requirement 06/23/2000
200025014 851.03-00 Diversification Requirement 06/23/2000
200025014 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/23/2000
200025013 704.01-04 Section 704(c) Considerations 06/23/2000
200025013 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/23/2000
200025013 851.02-00 Gross Income Requirement 06/23/2000
200025013 851.03-00 Diversification Requirement 06/23/2000
200025013 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/23/2000
200025012 704.01-04 Section 704(c) Considerations 06/23/2000
200025012 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/23/2000
200025012 851.02-00 Gross Income Requirement 06/23/2000
200025012 851.03-00 Diversification Requirement 06/23/2000
200025012 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/23/2000
200025011 6221.00-00 Tax Treatment Determined At Partnership Level 06/23/2000
200025011 6230.04-00 Special Rules with Respect to Credits or Refunds 06/23/2000
200025010 338.01-02 Time in which Election must be made 06/23/2000
200025010 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/23/2000
200025009 355.01-00 Spin-Off 06/23/2000
200025009 368.04-00 Assets for Control of Transferee (Type "D") 06/23/2000
200025008 807.02-00 Items Taken Into Account 06/23/2000
200025008 807.04-01 Net Surrender Value Contract 06/23/2000
200025007 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/23/2000
200025006 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/23/2000
200025005 457.01-00 Year of Inclusion in Gross Income 06/23/2000

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