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
199915041 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 04/16/1999
199915041 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/16/1999
199915040 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/16/1999
199915039 9100.09-00 Section 442; Accounting Periods 04/16/1999
199915038 2601.00-00 Tax On Generation Skipping Transfers 04/16/1999
199915038 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/16/1999
199915038 2511.00-00 Transfers in General (Gift v. Not a Gift) 04/16/1999
199915037 170.01-00 Time of Making Contribution 04/16/1999
199915036 162.36-00 Million Dollar Cap - Executive Employee Compensation 04/16/1999
199915035 368.03-00 Stock for Property (Type "C") 04/16/1999
199915034 1362.00-00 Election by Small Business Corporation 04/16/1999
199915033 1362.00-00 Election by Small Business Corporation 04/16/1999
199915032 1362.00-00 Election by Small Business Corporation 04/16/1999
199915031 355.01-01 Split-Off 04/16/1999
199915031 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 04/16/1999
199915031 368.00-00 Definitions Relating to Corporate Reorganizations 04/16/1999
199915030 351.00-00 Transfer to Corporation Controlled by Transferor 04/16/1999
199915030 368.05-00 Recapitalization (Type "E") 04/16/1999
199915030 351.02-00 Series of Transactions 04/16/1999
199915030 304.02-01 Section 304 v. Section 351 04/16/1999
199915030 351.12-00 Section 351 v. Section 304 (See Also 0304.01-01) 04/16/1999
199915029 1362.00-00 Election by Small Business Corporation 04/16/1999
199915028 355.01-00 Spin-Off 04/16/1999
199915027 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/16/1999
199915027 368.00-00 Definitions Relating to Corporate Reorganizations 04/16/1999

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