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
Номер 200001041 UILC 332.00-00 Тема Complete Liquidation of Subsidiaries Дата публикации 01/07/2000
Номер 200001041 UILC 351.00-00 Тема Transfer to Corporation Controlled by Transferor Дата публикации 01/07/2000
Номер 200001041 UILC 355.01-00 Тема Spin-Off Дата публикации 01/07/2000
Номер 200001041 UILC 367.40-00 Тема Treatment of Distribution Described in Section 367(e) Дата публикации 01/07/2000
Номер 200001041 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 01/07/2000
Номер 200001040 UILC 1362.01-03 Тема Late Elections Дата публикации 01/07/2000
Номер 200001039 UILC 1362.01-02 Тема Election After Termination Дата публикации 01/07/2000
Номер 200001039 UILC 1362.01-03 Тема Late Elections Дата публикации 01/07/2000
Номер 200001038 UILC 1362.00-00 Тема Election by Small Business Corporation Дата публикации 01/07/2000
Номер 200001037 UILC 6651.09-00 Тема Withholding Дата публикации 01/07/2000
Номер 200001036 UILC 28.05.00-00 Тема ERRONEOUS REFUNDS: Suits for Дата публикации 01/07/2000
Номер 200001035 UILC 09.35.05-00 Тема BANKRUPTCY CODE CASES: Refunds: Setoff Дата публикации 01/07/2000
Номер 200001034 UILC 877.00-00 Тема Expatriation to Avoid Tax Дата публикации 01/07/2000
Номер 200001033 UILC 877.00-00 Тема Expatriation to Avoid Tax Дата публикации 01/07/2000
Номер 200001032 UILC 338.00-00 Тема Certain Stock Purchases Treated as Asset Acquisitions Дата публикации 01/07/2000
Номер 200001032 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 01/07/2000
Номер 200001031 UILC 877.00-00 Тема Expatriation to Avoid Tax Дата публикации 01/07/2000
Номер 200001030 UILC 1362.01-03 Тема Late Elections Дата публикации 01/07/2000
Номер 200001029 UILC 1362.01-03 Тема Late Elections Дата публикации 01/07/2000
Номер 200001028 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 01/07/2000
Номер 200001028 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 01/07/2000
Номер 200001027 UILC 355.01-00 Тема Spin-Off Дата публикации 01/07/2000
Номер 200001027 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 01/07/2000
Номер 200001026 UILC 9100.09-00 Тема Section 442; Accounting Periods Дата публикации 01/07/2000
Номер 200001025 UILC 1362.02-03 Тема Passive Investment Income Дата публикации 01/07/2000