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
200044024 368.00-00 Definitions Relating to Corporate Reorganizations 11/03/2000
200044023 368.00-00 Definitions Relating to Corporate Reorganizations 11/03/2000
200044022 368.00-00 Definitions Relating to Corporate Reorganizations 11/03/2000
200044020 42.05-00 New Building Treatment for Rehabilitation Expenses 11/03/2000
200044020 42.05-01 In General 11/03/2000
200044020 42.05-03 Date Property is Placed in Service 11/03/2000
200044020 42.07-00 Qualified Low-Income Housing Project 11/03/2000
200044019 355.01-00 Spin-Off 11/03/2000
200044019 368.04-00 Assets for Control of Transferee (Type "D") 11/03/2000
200044018 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/03/2000
200044017 355.01-00 Spin-Off 11/03/2000
200044017 355.03-00 Active Business 11/03/2000
200044016 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 11/03/2000
200044016 101.05-00 Flexible Premium Contracts Before 1985 11/03/2000
200044015 1362.02-03 Passive Investment Income 11/03/2000
200044014 104.02-00 Workmen's Compensation 11/03/2000
200044013 42.03-03 Qualified Low-Income Building 11/03/2000
200044012 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 11/03/2000
200044012 2511.05-00 Transfer of Less Than Entire Interest in Property 11/03/2000
200044012 1014.01-00 Basis Equal to FMV At Time of Decedent's Death 11/03/2000
200044012 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/03/2000
200044011 61.01.00-00 PAYMENT: Application of payment 11/03/2000
200044011 61.03.00-00 PAYMENT: Installment payments 11/03/2000
200044010 42.07-01 Set-Aside Requirement 11/03/2000
200044010 42.07-03 Date for Meeting Requirements 11/03/2000

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