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
200012070 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/24/2000
200012069 338.01-02 Time in which Election must be made 03/24/2000
200012069 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/24/2000
200012068 338.01-02 Time in which Election must be made 03/24/2000
200012068 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/24/2000
200012067 338.01-02 Time in which Election must be made 03/24/2000
200012067 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/24/2000
200012066 1362.01-03 Late Elections 03/24/2000
200012065 1362.01-03 Late Elections 03/24/2000
200012064 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/24/2000
200012064 1031.00-00 Exchange of Property Held for Productive Use or Investment 03/24/2000
200012064 1245.00-00 Gain From Dispositions of Certain Depreciable Property 03/24/2000
200012064 1250.00-00 Gain From Dispositions of Certain Depreciable Realty 03/24/2000
200012063 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/24/2000
200012063 1031.00-00 Exchange of Property Held for Productive Use or Investment 03/24/2000
200012063 1245.00-00 Gain From Dispositions of Certain Depreciable Property 03/24/2000
200012063 1250.00-00 Gain From Dispositions of Certain Depreciable Realty 03/24/2000
200012062 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/24/2000
200012062 1031.00-00 Exchange of Property Held for Productive Use or Investment 03/24/2000
200012062 1245.00-00 Gain From Dispositions of Certain Depreciable Property 03/24/2000
200012062 1250.00-00 Gain From Dispositions of Certain Depreciable Realty 03/24/2000
200012061 170.00-00 Charitable, Etc. Contributions and Gifts 03/24/2000
200012060 1362.01-03 Late Elections 03/24/2000
200012059 1362.01-03 Late Elections 03/24/2000
200012058 1362.01-03 Late Elections 03/24/2000

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