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
200128042 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2001
200128041 877.08-00 Ruling Submission by Expatriating Long-Term Resident 07/13/2001
200128040 367.10-01 Subsidiary 07/13/2001
200128040 701.01-00 Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 07/13/2001
200128040 707.00-00 Transactions Between Partner and Partnership 07/13/2001
200128040 1491.00-00 Imposition of Tax 07/13/2001
200128040 1492.01-02 Transfer Described in Section 367 or Where Election to Apply Section 367 Principles is Made 07/13/2001
200128040 1494.00-00 Payment and Collection 07/13/2001
200128040 6038B.00-00 Notice of Certain Transfers to Foreign Persons 07/13/2001
200128039 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/13/2001
200128038 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/13/2001
200128037 83.02-01 Manner of Making Election 07/13/2001
200128037 761.01-02 Organizations Not Treated as a Partnership 07/13/2001
200128037 864.02-06 Deferred Payments 07/13/2001
200128037 865.05-02 Sales by Nonresidents 07/13/2001
200128037 871.02-07 Engaged in U.S. Trade or Business or Treated as Having Effectively Connected Income 07/13/2001
200128037 7701.21-11 Lawful Permanent Resident (Green Card Test) 07/13/2001
200128036 1362.01-03 Late Elections 07/13/2001
200128035 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/13/2001
200128035 2033.00-00 Property in Which Decedent Had an Interest 07/13/2001
200128035 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/13/2001
200128035 2601.00-00 Tax On Generation Skipping Transfers 07/13/2001
200128034 9100.00-00 Extension of Time for Making Certain Elections 07/13/2001
200128033 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2001
200128032 1362.04-00 Inadvertent Terminations 07/13/2001

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