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
199941044 355.01-00 Spin-Off 10/15/1999
199941044 367.00-00 Foreign Corporations 10/15/1999
199941044 368.04-00 Assets for Control of Transferee (Type "D") 10/15/1999
199941043 9999.98-00 Not Able to Identify Under Present List 10/15/1999
199941042 332.00-00 Complete Liquidation of Subsidiaries 10/15/1999
199941042 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/15/1999
199941042 368.04-00 Assets for Control of Transferee (Type "D") 10/15/1999
199941042 7701.00-00 Definitions 10/15/1999
199941041 332.00-00 Complete Liquidation of Subsidiaries 10/15/1999
199941041 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/15/1999
199941041 368.04-00 Assets for Control of Transferee (Type "D") 10/15/1999
199941040 09.08.00-00 BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) 10/15/1999
199941039 6511.05-00 Amended or Supplemental Claims 10/15/1999
199941038 6103.11-00 Disclosure for Tax Administration Purpose 10/15/1999
199941037 9100.09-00 Section 442; Accounting Periods 10/15/1999
199941036 6041.00-00 Information at Source 10/15/1999
199941035 1502.50-00 Life and Non-Life 10/15/1999
199941035 864.00-00 Definitions 10/15/1999
199941035 884.01-00 Branch Profits Tax 10/15/1999
199941034 1362.04-00 Inadvertent Terminations 10/15/1999
199941033 83.11-00 Nonqualified Stock Options 10/15/1999
199941032 9100.22-00 Other 10/15/1999
199941032 1503.04-04 Dual Resident Corporation 10/15/1999
199941031 3231.01-00 Employers v. Not Employers 10/15/1999
199941030 457.01-00 Year of Inclusion in Gross Income 10/15/1999