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
200021040 368.00-00 Definitions Relating to Corporate Reorganizations 05/26/2000
200021039 1362.01-03 Late Elections 05/26/2000
200021038 1362.01-03 Late Elections 05/26/2000
200021037 1362.01-03 Late Elections 05/26/2000
200021036 61.08-00 General Exclusions From Gross Income 05/26/2000
200021036 61.11-03 Government Payments 05/26/2000
200021036 6041.03-00 Fixed or Determinable Gains, Profits, or Income 05/26/2000
200021035 1362.01-03 Late Elections 05/26/2000
200021034 40.00-00 Alcohol Used as Fuel 05/26/2000
200021033 1362.01-03 Late Elections 05/26/2000
200021032 368.01-00 Statutory Merger or Consolidation (Type "A") 05/26/2000
200021032 368.01-01 Using Stock of Corporation Controlling Acquiring Corporation 05/26/2000
200021031 1362.01-03 Late Elections 05/26/2000
200021030 355.01-01 Split-Off 05/26/2000
200021030 368.00-00 Definitions Relating to Corporate Reorganizations 05/26/2000
200021029 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/26/2000
200021029 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/26/2000
200021028 1362.04-00 Inadvertent Terminations 05/26/2000
200021027 1362.01-03 Late Elections 05/26/2000
200021026 1362.01-03 Late Elections 05/26/2000
200021025 1362.01-03 Late Elections 05/26/2000
200021024 877.01-00 Principal Purpose--the Avoidance of Tax 05/26/2000
200021023 9100.00-00 Extension of Time for Making Certain Elections 05/26/2000
200021022 355.01-00 Spin-Off 05/26/2000
200021022 368.04-00 Assets for Control of Transferee (Type "D") 05/26/2000

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