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 200103065 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 01/19/2001
Номер 200103065 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 01/19/2001
Номер 200103064 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 01/19/2001
Номер 200103064 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 01/19/2001
Номер 200103063 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 01/19/2001
Номер 200103063 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 01/19/2001
Номер 200103062 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 01/19/2001
Номер 200103062 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 01/19/2001
Номер 200103061 UILC 1361.01-04 Тема More than One Class of Stock Дата публикации 01/19/2001
Номер 200103060 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 01/19/2001
Номер 200103060 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 01/19/2001
Номер 200103059 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 01/19/2001
Номер 200103059 UILC 9100.07-00 Тема Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Дата публикации 01/19/2001
Номер 200103058 UILC 146.07-00 Тема Carryforward of Allocation Дата публикации 01/19/2001
Номер 200103058 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 01/19/2001
Номер 200103057 UILC 355.01-00 Тема Spin-Off Дата публикации 01/19/2001
Номер 200103057 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 01/19/2001
Номер 200103056 UILC 368.03-01 Тема Substantially All the Property Дата публикации 01/19/2001
Номер 200103056 UILC 368.13-00 Тема Transactions Involving Two or More Investment Companies Дата публикации 01/19/2001
Номер 200103055 UILC 336.00-00 Тема Gain or Loss Recognized on Property Distributed in Complete Liquidation Дата публикации 01/19/2001
Номер 200103055 UILC 337.00-00 Тема Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) Дата публикации 01/19/2001
Номер 200103055 UILC 337.14-00 Тема Conversion to Tax Exempt Дата публикации 01/19/2001
Номер 200103054 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 01/19/2001
Номер 200103054 UILC 355.04-00 Тема Business Purpose Дата публикации 01/19/2001
Номер 200103053 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 01/19/2001