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
201030010 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 07/30/2010
201030009 355.01-01 Split-Off 07/30/2010
201030009 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 07/30/2010
201030008 355.01-01 Split-Off 07/30/2010
201030008 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 07/30/2010
201030007 355.01-01 Split-Off 07/30/2010
201030007 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 07/30/2010
201030006 1362.01-03 Late Elections 07/30/2010
201030005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/30/2010
201030005 355.01-00 Spin-Off 07/30/2010
201030005 368.00-00 Definitions Relating to Corporate Reorganizations 07/30/2010
201030005 368.04-00 Assets for Control of Transferee (Type "D") 07/30/2010
201030004 851.02-00 Gross Income Requirement 07/30/2010
201030003 9100.22-00 Other 07/30/2010
201030003 382.02-05 Closing of the Books 07/30/2010
201030002 1362.04-00 Inadvertent Terminations 07/30/2010
201030001 1362.01-03 Late Elections 07/30/2010
201029041 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/23/2010
201029040 4942.03-05 Qualifying Distribution 07/23/2010
201029039 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/23/2010
201029038 501.07-00 Social Clubs 07/23/2010
201029037 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/23/2010
201029036 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/23/2010
201029036 501.36-00 Business Activities 07/23/2010
201029035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/23/2010

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