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
200020052 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/19/2000
200020052 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/19/2000
200020051 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 05/19/2000
200020051 9100.00-00 Extension of Time for Making Certain Elections 05/19/2000
200020050 9114.03-13 Germany 05/19/2000
200020050 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 05/19/2000
200020049 877.08-00 Ruling Submission by Expatriating Long-Term Resident 05/19/2000
200020048 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 05/19/2000
200020048 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 05/19/2000
200020048 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 05/19/2000
200020048 368.00-00 Definitions Relating to Corporate Reorganizations 05/19/2000
200020048 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 05/19/2000
200020047 877.01-00 Principal Purpose--the Avoidance of Tax 05/19/2000
200020046 61.00-00 Gross Income v. Not Gross Income 05/19/2000
200020046 61.03-00 Loan or Mortgage v. Sale 05/19/2000
200020046 61.43-00 Form v. Substance 05/19/2000
200020046 451.01-00 Annual Theory 05/19/2000
200020045 61.00-00 Gross Income v. Not Gross Income 05/19/2000
200020045 61.03-00 Loan or Mortgage v. Sale 05/19/2000
200020045 61.43-00 Form v. Substance 05/19/2000
200020045 451.01-00 Annual Theory 05/19/2000
200020044 338.05-00 Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group 05/19/2000
200020044 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 05/19/2000
200020043 61.00-00 Gross Income v. Not Gross Income 05/19/2000
200020043 61.03-00 Loan or Mortgage v. Sale 05/19/2000

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