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
200031053 4942.03-05 Qualifying Distribution 08/04/2000
200031053 4943.04-03 Business Enterprise 08/04/2000
200031053 4944.00-00 Excise Tax on "Jeopardizing" Investments 08/04/2000
200031053 4945.04-05 Grants to Organizations 08/04/2000
200031053 4946.01-00 Disqualified Person 08/04/2000
200031052 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 08/04/2000
200031051 9100.00-00 Extension of Time for Making Certain Elections 08/04/2000
200031051 1361.05-00 Qualified Subchapter S Subsidiary 08/04/2000
200031050 355.01-01 Split-Off 08/04/2000
200031050 368.04-00 Assets for Control of Transferee (Type "D") 08/04/2000
200031049 704.01-02 Economic Effect 08/04/2000
200031049 851.00-00 Definition of Regulated Investment Company 08/04/2000
200031049 7704.01-00 Meaning of 08/04/2000
200031048 1362.01-03 Late Elections 08/04/2000
200031047 1362.02-03 Passive Investment Income 08/04/2000
200031046 1362.04-00 Inadvertent Terminations 08/04/2000
200031045 115.00-00 Income of States, Municipalities, etc. 08/04/2000
200031045 170.09-01 United States, States, Political Subdivisions, Etc. 08/04/2000
200031044 1362.00-00 Election by Small Business Corporation 08/04/2000
200031043 1362.00-00 Election by Small Business Corporation 08/04/2000
200031042 368.03-00 Stock for Property (Type "C") 08/04/2000
200031042 368.13-00 Transactions Involving Two or More Investment Companies 08/04/2000
200031041 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/04/2000
200031041 1015.03-01 Basis in Hands of Trustee or Beneficiaries of an Irrevocable Trust 08/04/2000
200031041 1223.00-00 Holding Period of Capital Assets 08/04/2000

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