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
200130019 877.01-00 Principal Purpose--the Avoidance of Tax 07/27/2001
200130018 1361.00-00 Definitions 07/27/2001
200130018 9100.00-00 Extension of Time for Making Certain Elections 07/27/2001
200130017 1362.00-00 Election by Small Business Corporation 07/27/2001
200130016 1362.04-00 Inadvertent Terminations 07/27/2001
200130015 451.14-00 Constructive Receipt 07/27/2001
200130014 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 07/27/2001
200130013 877.01-00 Principal Purpose--the Avoidance of Tax 07/27/2001
200130012 1502.77-00 Common Parent Agent for Subsidiaries 07/27/2001
200130012 1502.77-01 Alternative Agents of the Group 07/27/2001
200130012 6402.00-00 Authority to Make Credits or Refunds 07/27/2001
200130011 9100.00-00 Extension of Time for Making Certain Elections 07/27/2001
200130011 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 07/27/2001
200130010 263.21-00 Interest and Carrying Costs - Straddles 07/27/2001
200130010 385.03-00 New Financial Products 07/27/2001
200130010 385.03-02 Debt v. Equity Issues 07/27/2001
200130010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/27/2001
200130010 1092.00-00 Straddles 07/27/2001
200130009 61.03-00 Loan or Mortgage v. Sale 07/27/2001
200130009 1001.02-00 Amount Realized 07/27/2001
200130009 1286.00-00 Tax Treatment of Stripped Bonds 07/27/2001
200130008 83.00-00 Property Transferred in Connection With Performance of Services 07/27/2001
200130008 451.14-00 Constructive Receipt 07/27/2001
200130008 1361.01-04 More than One Class of Stock 07/27/2001
200130007 952.05-00 Earnings and Profits Limitations 07/27/2001

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