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
200001039 1362.01-03 Late Elections 01/07/2000
200001038 1362.00-00 Election by Small Business Corporation 01/07/2000
200001037 6651.09-00 Withholding 01/07/2000
200001036 28.05.00-00 ERRONEOUS REFUNDS: Suits for 01/07/2000
200001035 09.35.05-00 BANKRUPTCY CODE CASES: Refunds: Setoff 01/07/2000
200001034 877.00-00 Expatriation to Avoid Tax 01/07/2000
200001033 877.00-00 Expatriation to Avoid Tax 01/07/2000
200001032 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 01/07/2000
200001032 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 01/07/2000
200001031 877.00-00 Expatriation to Avoid Tax 01/07/2000
200001030 1362.01-03 Late Elections 01/07/2000
200001029 1362.01-03 Late Elections 01/07/2000
200001028 338.01-02 Time in which Election must be made 01/07/2000
200001028 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 01/07/2000
200001027 355.01-00 Spin-Off 01/07/2000
200001027 368.04-00 Assets for Control of Transferee (Type "D") 01/07/2000
200001026 9100.09-00 Section 442; Accounting Periods 01/07/2000
200001025 1362.02-03 Passive Investment Income 01/07/2000
200001024 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 01/07/2000
200001024 9100.00-00 Extension of Time for Making Certain Elections 01/07/2000
200001023 877.01-00 Principal Purpose--the Avoidance of Tax 01/07/2000
200001022 6214.03-00 Jurisdiction Over Other Years 01/07/2000
200001021 351.00-00 Transfer to Corporation Controlled by Transferor 01/07/2000
200001021 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/07/2000
200001021 355.01-00 Spin-Off 01/07/2000

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