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
200004033 6651.11-00 Husband and Wife 01/28/2000
200004033 6651.20-00 Return Prepared by Service 01/28/2000
200004032 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 01/28/2000
200004031 1361.05-00 Qualified Subchapter S Subsidiary 01/28/2000
200004031 9100.00-00 Extension of Time for Making Certain Elections 01/28/2000
200004030 9114.03-48 Slovak Republic 01/28/2000
200004030 691.00-00 Recipients of Income in Respect of Decedents 01/28/2000
200004029 302.04-00 Redemption from Noncorporate Shareholder in Partial Liquidation 01/28/2000
200004028 1362.01-02 Election After Termination 01/28/2000
200004027 1362.01-03 Late Elections 01/28/2000
200004026 332.00-00 Complete Liquidation of Subsidiaries 01/28/2000
200004026 351.00-00 Transfer to Corporation Controlled by Transferor 01/28/2000
200004026 355.01-00 Spin-Off 01/28/2000
200004026 368.05-00 Recapitalization (Type "E") 01/28/2000
200004026 424.01-00 Modification, Extension or Renewal of Options 01/28/2000
200004025 368.04-00 Assets for Control of Transferee (Type "D") 01/28/2000
200004024 1362.04-00 Inadvertent Terminations 01/28/2000
200004023 9100.00-00 Extension of Time for Making Certain Elections 01/28/2000
200004023 2652.01-02 Special Election for QTIP 01/28/2000
200004022 121.01-02 Ownership 01/28/2000
200004021 6404.01-03 Erroneous or Illegal 01/28/2000
200004021 7405.00-00 Action for Recovery of Erroneous Refunds 01/28/2000
200004020 1362.01-03 Late Elections 01/28/2000
200004019 1362.01-03 Late Elections 01/28/2000
200004018 9100.09-00 Section 442; Accounting Periods 01/28/2000

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