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 200040025 UILC 9100.31-00 Тема Reg. 301.7701-3 Classification of Certain Business Entities Дата публикации 10/06/2000
Номер 200040024 UILC 355.01-00 Тема Spin-Off Дата публикации 10/06/2000
Номер 200040024 UILC 368.04-00 Тема Assets for Control of Transferee (Type "D") Дата публикации 10/06/2000
Номер 200040024 UILC 367.10-04 Тема Distribution of Stock Described in Section 355 Дата публикации 10/06/2000
Номер 200040024 UILC 1248.01-00 Тема Recognition Provisions (General Rule) Дата публикации 10/06/2000
Номер 200040023 UILC 368.01-01 Тема Using Stock of Corporation Controlling Acquiring Corporation Дата публикации 10/06/2000
Номер 200040022 UILC 338.01-02 Тема Time in which Election must be made Дата публикации 10/06/2000
Номер 200040022 UILC 9100.06-00 Тема Section 338(g); Election Under Section 1.338-1T(c)(1) Дата публикации 10/06/2000
Номер 200040021 UILC 9100.18-00 Тема Section 927; FSC Election Дата публикации 10/06/2000
Номер 200040021 UILC 927.04-00 Тема Election and Termination of Election Дата публикации 10/06/2000
Номер 200040020 UILC 9100.22-00 Тема Other Дата публикации 10/06/2000
Номер 200040020 UILC 1503.04-04 Тема Dual Resident Corporation Дата публикации 10/06/2000
Номер 200040019 UILC 351.00-00 Тема Transfer to Corporation Controlled by Transferor Дата публикации 10/06/2000
Номер 200040019 UILC 332.00-00 Тема Complete Liquidation of Subsidiaries Дата публикации 10/06/2000
Номер 200040019 UILC 381.00-00 Тема Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) Дата публикации 10/06/2000
Номер 200040019 UILC 1361.00-00 Тема Definitions Дата публикации 10/06/2000
Номер 200040019 UILC 1374.00-00 Тема Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) Дата публикации 10/06/2000
Номер 200040018 UILC 355.00-00 Тема Distribution of Stock and Securities of a Controlled Corporation Дата публикации 10/06/2000
Номер 200040017 UILC 932.00-00 Тема Coordination of United States and Virgin Islands Income Taxes Дата публикации 10/06/2000
Номер 200040017 UILC 1031.02-00 Тема Like Kind Property Дата публикации 10/06/2000
Номер 200040016 UILC 115.00-00 Тема Income of States, Municipalities, etc. Дата публикации 10/06/2000
Номер 200040015 UILC 860D.01-00 Тема Election Дата публикации 10/06/2000
Номер 200040015 UILC 9100.00-00 Тема Extension of Time for Making Certain Elections Дата публикации 10/06/2000
Номер 200040014 UILC 2511.00-00 Тема Transfers in General (Gift v. Not a Gift) Дата публикации 10/06/2000
Номер 200040014 UILC 2601.00-00 Тема Tax On Generation Skipping Transfers Дата публикации 10/06/2000