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
200017021 7701.02-00 Partnerships v. Associations 04/28/2000
200017021 7704.01-00 Meaning of 04/28/2000
200017020 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 04/28/2000
200017020 9100.00-00 Extension of Time for Making Certain Elections 04/28/2000
200017019 83.08-00 Deduction by Employer 04/28/2000
200017019 162.36-00 Million Dollar Cap - Executive Employee Compensation 04/28/2000
200017019 162.36-04 Performance-Based Compensation 04/28/2000
200017019 355.01-00 Spin-Off 04/28/2000
200017019 367.40-00 Treatment of Distribution Described in Section 367(e) 04/28/2000
200017019 368.04-00 Assets for Control of Transferee (Type "D") 04/28/2000
200017019 404.10-00 Deferred Compensation 04/28/2000
200017018 103.02-01 Political Subdivisions 04/28/2000
200017017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/28/2000
200017016 368.03-00 Stock for Property (Type "C") 04/28/2000
200017016 368.13-00 Transactions Involving Two or More Investment Companies 04/28/2000
200017015 338.01-02 Time in which Election must be made 04/28/2000
200017015 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 04/28/2000
200017014 1361.03-02 Qualified Subchapter S Trusts 04/28/2000
200017014 1362.02-02 Ceases to be Small Business Corporation 04/28/2000
200017014 1362.04-00 Inadvertent Terminations 04/28/2000
200017013 2632.00-00 Special Rules for Allocation of GST Exemption 04/28/2000
200017012 9100.09-00 Section 442; Accounting Periods 04/28/2000
200017011 1256.01-00 Treatment of Gain or Loss on Section 1256 Contracts 04/28/2000
200017010 704.01-04 Section 704(c) Considerations 04/28/2000
200017009 704.01-04 Section 704(c) Considerations 04/28/2000

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