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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Номер UILC Тема Дата публикации
201001009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/08/2010
201001009 355.01-01 Split-Off 01/08/2010
201001008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/08/2010
201001008 355.01-01 Split-Off 01/08/2010
201001008 368.00-00 Definitions Relating to Corporate Reorganizations 01/08/2010
201001008 368.04-00 Assets for Control of Transferee (Type "D") 01/08/2010
201001007 2511.18-00 Renunciation of Testate or Intestate Share 01/08/2010
201001006 9100.00-00 Extension of Time for Making Certain Elections 01/08/2010
201001006 1361.05-00 Qualified Subchapter S Subsidiary 01/08/2010
201001005 851.02-00 Gross Income Requirement 01/08/2010
201001004 2632.00-00 Special Rules for Allocation of GST Exemption 01/08/2010
201001004 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 01/08/2010
201001004 9100.00-00 Extension of Time for Making Certain Elections 01/08/2010
201001003 2632.00-00 Special Rules for Allocation of GST Exemption 01/08/2010
201001003 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 01/08/2010
201001003 9100.00-00 Extension of Time for Making Certain Elections 01/08/2010
201001002 351.00-00 Transfer to Corporation Controlled by Transferor 01/08/2010
201001002 351.04-00 "Know-How"--Property v. Service 01/08/2010
201001002 368.00-00 Definitions Relating to Corporate Reorganizations 01/08/2010
201001001 9100.09-00 Section 442; Accounting Periods 01/08/2010
200953033 408.03-00 Rollover Contributions 01/01/2010
200953032 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/01/2010
200953031 412.00-00 Minimum Funding Standards 01/01/2010
200953030 408.03-00 Rollover Contributions 01/01/2010
200953029 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 01/01/2010

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