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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200650012 1502.75-00 Filing Requirements 12/15/2006
200650011 368.02-00 Stock for Stock (Type "B") 12/15/2006
200650011 351.00-00 Transfer to Corporation Controlled by Transferor 12/15/2006
200650011 301.00-00 Distributions of Property 12/15/2006
200650010 368.02-00 Stock for Stock (Type "B") 12/15/2006
200650010 351.00-00 Transfer to Corporation Controlled by Transferor 12/15/2006
200650010 301.00-00 Distributions of Property 12/15/2006
200650009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/15/2006
200650009 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 12/15/2006
200650009 732.00-00 Basis of Distributed Property Other Than Money 12/15/2006
200650008 1362.01-03 Late Elections 12/15/2006
200650007 9100.22-00 Other 12/15/2006
200650007 1503.04-04 Dual Resident Corporation 12/15/2006
200650006 1362.01-03 Late Elections 12/15/2006
200650005 162.36-04 Performance-Based Compensation 12/15/2006
200650004 7701.00-00 Definitions 12/15/2006
200650004 9100.00-00 Extension of Time for Making Certain Elections 12/15/2006
200650003 468A.01-00 In General 12/15/2006
200650002 468A.01-00 In General 12/15/2006
200650001 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 12/15/2006
200650001 2511.00-00 Transfers in General (Gift v. Not a Gift) 12/15/2006
200650001 61.00-00 Gross Income v. Not Gross Income 12/15/2006
200650001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 12/15/2006
200650001 1361.00-00 Definitions 12/15/2006
200650001 1361.03-00 Certain Trusts Permitted as Shareholders 12/15/2006

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