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
200409024 355.01-01 Split-Off 02/27/2004
200409024 368.04-00 Assets for Control of Transferee (Type "D") 02/27/2004
200409023 1362.04-00 Inadvertent Terminations 02/27/2004
200409022 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 02/27/2004
200409022 9114.03-19 Ireland 02/27/2004
200409021 368.04-00 Assets for Control of Transferee (Type "D") 02/27/2004
200409021 332.00-00 Complete Liquidation of Subsidiaries 02/27/2004
200409020 368.04-00 Assets for Control of Transferee (Type "D") 02/27/2004
200409020 332.00-00 Complete Liquidation of Subsidiaries 02/27/2004
200409019 368.04-00 Assets for Control of Transferee (Type "D") 02/27/2004
200409019 332.00-00 Complete Liquidation of Subsidiaries 02/27/2004
200409018 332.01-00 Nonrecognition of Gain or Loss 02/27/2004
200409018 355.01-00 Spin-Off 02/27/2004
200409018 368.04-00 Assets for Control of Transferee (Type "D") 02/27/2004
200409017 1362.01-03 Late Elections 02/27/2004
200409016 469.03-03 Definition of Activity 02/27/2004
200409016 9100.00-00 Extension of Time for Making Certain Elections 02/27/2004
200409015 1502.20-00 Loss Disallowance Rule 02/27/2004
200409015 9100.08-00 Section 367; Foreign Corporations 02/27/2004
200409015 337.16-00 Loss Disallowance 02/27/2004
200409014 9100.00-00 Extension of Time for Making Certain Elections 02/27/2004
200409014 7701.00-00 Definitions 02/27/2004
200409013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/27/2004
200409013 897.05-00 Distributions of U.S. Real Property Interest By Foreign Corporation 02/27/2004
200409012 1362.04-00 Inadvertent Terminations 02/27/2004

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