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 200118046 UILC 1361.00-00 Тема Definitions Дата публикации 05/04/2001
Номер 200118046 UILC 1361.01-04 Тема More than One Class of Stock Дата публикации 05/04/2001
Номер 200118045 UILC 332.01-00 Тема Nonrecognition of Gain or Loss Дата публикации 05/04/2001
Номер 200118045 UILC 355.01-00 Тема Spin-Off Дата публикации 05/04/2001
Номер 200118045 UILC 356.01-00 Тема Reorganization Exchange Дата публикации 05/04/2001
Номер 200118045 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 05/04/2001
Номер 200118044 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 05/04/2001
Номер 200118043 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 05/04/2001
Номер 200118043 UILC 2654.00-00 Тема Special Rules Дата публикации 05/04/2001
Номер 200118043 UILC 2642.00-00 Тема Inclusion Ratio Дата публикации 05/04/2001
Номер 200118042 UILC 877.01-00 Тема Principal Purpose--the Avoidance of Tax Дата публикации 05/04/2001
Номер 200118041 UILC 704.01-04 Тема Section 704(c) Considerations Дата публикации 05/04/2001
Номер 200118041 UILC 721.00-00 Тема Nonrecognition of Gain or Loss on Contributions Дата публикации 05/04/2001
Номер 200118041 UILC 851.02-00 Тема Gross Income Requirement Дата публикации 05/04/2001
Номер 200118041 UILC 851.03-00 Тема Diversification Requirement Дата публикации 05/04/2001
Номер 200118041 UILC 7704.00-00 Тема Certain Publicly Traded Partnerships Treated as Corporations Дата публикации 05/04/2001
Номер 200118040 UILC 704.01-04 Тема Section 704(c) Considerations Дата публикации 05/04/2001
Номер 200118040 UILC 721.00-00 Тема Nonrecognition of Gain or Loss on Contributions Дата публикации 05/04/2001
Номер 200118040 UILC 851.02-00 Тема Gross Income Requirement Дата публикации 05/04/2001
Номер 200118040 UILC 851.03-00 Тема Diversification Requirement Дата публикации 05/04/2001
Номер 200118040 UILC 7704.00-00 Тема Certain Publicly Traded Partnerships Treated as Corporations Дата публикации 05/04/2001
Номер 200118039 UILC 704.01-04 Тема Section 704(c) Considerations Дата публикации 05/04/2001
Номер 200118039 UILC 721.00-00 Тема Nonrecognition of Gain or Loss on Contributions Дата публикации 05/04/2001
Номер 200118039 UILC 851.02-00 Тема Gross Income Requirement Дата публикации 05/04/2001
Номер 200118039 UILC 851.03-00 Тема Diversification Requirement Дата публикации 05/04/2001