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
200020043 61.43-00 Form v. Substance 05/19/2000
200020043 451.01-00 Annual Theory 05/19/2000
200020042 1362.01-03 Late Elections 05/19/2000
200020041 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 05/19/2000
200020040 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/19/2000
200020039 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/19/2000
200020039 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/19/2000
200020038 1362.04-00 Inadvertent Terminations 05/19/2000
200020037 1362.01-03 Late Elections 05/19/2000
200020036 561.05-00 Regulated Investment Companies 05/19/2000
200020036 562.03-02 Class of Stock 05/19/2000
200020036 702.00-00 Income and Credits of Partner 05/19/2000
200020036 704.01-02 Economic Effect 05/19/2000
200020036 851.02-00 Gross Income Requirement 05/19/2000
200020036 851.03-00 Diversification Requirement 05/19/2000
200020036 7701.02-00 Partnerships v. Associations 05/19/2000
200020036 7704.01-00 Meaning of 05/19/2000
200020035 351.00-00 Transfer to Corporation Controlled by Transferor 05/19/2000
200020034 2055.12-04 Annuity Trusts 05/19/2000
200020034 2055.12-10 Reformations of Nonqualifying Interests 05/19/2000
200020033 1362.01-03 Late Elections 05/19/2000
200020033 9100.00-00 Extension of Time for Making Certain Elections 05/19/2000
200020032 355.01-02 Split-Up 05/19/2000
200020031 1381.00-00 Organizations to Which Part Applies 05/19/2000
200020030 368.00-00 Definitions Relating to Corporate Reorganizations 05/19/2000

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