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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
200411035 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/12/2004
200411035 355.01-01 Split-Off 03/12/2004
200411034 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/12/2004
200411034 368.04-00 Assets for Control of Transferee (Type "D") 03/12/2004
200411033 355.01-00 Spin-Off 03/12/2004
200411033 368.05-00 Recapitalization (Type "E") 03/12/2004
200411032 355.01-00 Spin-Off 03/12/2004
200411032 368.04-00 Assets for Control of Transferee (Type "D") 03/12/2004
200411031 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/12/2004
200411030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/12/2004
200411029 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/12/2004
200411028 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 03/12/2004
200411028 118.00-00 Contributions to the Capital of a Corporation 03/12/2004
200411028 61.00-00 Gross Income v. Not Gross Income 03/12/2004
200411027 1362.01-03 Late Elections 03/12/2004
200411026 1362.01-03 Late Elections 03/12/2004
200411025 305.01-00 Stock Dividends 03/12/2004
200411025 306.01-00 Section 306 Stock v. Not 306 Stock 03/12/2004
200411025 351.14-00 Non-Qualified Preferred Stock 03/12/2004
200411025 354.06-00 Non-Qualified Preferred Stock 03/12/2004
200411025 356.04-00 Distribution of Non-Qualified Preferred Stock 03/12/2004
200411024 2001.00-00 Imposition and Rate of Tax 03/12/2004
200411024 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/12/2004
200411024 2601.00-00 Tax On Generation Skipping Transfers 03/12/2004
200411023 1001.02-05 Single Transaction Transferring Entire Interest; Exception to Term Interest Rule 03/12/2004

Official Adobe Website