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
199940014 457.05-00 Eligible Deferred Compensation Plan Defined 10/08/1999
199940013 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/08/1999
199940013 355.04-00 Business Purpose 10/08/1999
199940012 9114.05-04 Germany 10/08/1999
199940012 882.03-00 Return Required 10/08/1999
199940012 7852.00-00 Other Applicable Rules 10/08/1999
199940011 1059.00-00 Corporate Shareholder's Basis in Stock Reduced by Non-taxed Portion of Extraordinary Dividends 10/08/1999
199940011 1059.06-00 Election to Substitute Fair Market Value 10/08/1999
199940010 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/08/1999
199940010 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/08/1999
199940009 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/08/1999
199940009 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/08/1999
199940008 1362.00-00 Election by Small Business Corporation 10/08/1999
199940007 263.21-00 Interest and Carrying Costs - Straddles 10/08/1999
199940007 385.03-00 New Financial Products 10/08/1999
199940007 385.03-02 Debt v. Equity Issues 10/08/1999
199940007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 10/08/1999
199940007 1092.00-00 Straddles 10/08/1999
199940006 3508.01-02 Direct Seller 10/08/1999
199940005 3508.01-02 Direct Seller 10/08/1999
199940004 3121.01-12 Payment Under Employers' Plans for Retirement, Disability, Death, etc. 10/08/1999
199940003 301.00-00 Distributions of Property 10/08/1999
199940003 332.00-00 Complete Liquidation of Subsidiaries 10/08/1999
199940003 355.01-00 Spin-Off 10/08/1999
199940003 368.05-00 Recapitalization (Type "E") 10/08/1999