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
199914035 513.00-00 Unrelated v. Not Unrelated Trade or Business 04/09/1999
199914035 513.02-00 Advertising, etc., Activities 04/09/1999
199914034 957.01-00 Percentage of Total Combined Voting Power Owned by U.S. Shareholders 04/09/1999
199914033 9999.98-00 Not Able to Identify Under Present List 04/09/1999
199914032 280G.01-00 Definitions 04/09/1999
199914032 4999.00-00 Golden Parachute Payments 04/09/1999
199914031 332.00-00 Complete Liquidation of Subsidiaries 04/09/1999
199914031 355.01-00 Spin-Off 04/09/1999
199914031 368.00-00 Definitions Relating to Corporate Reorganizations 04/09/1999
199914030 1033.00-00 Involuntary Conversion 04/09/1999
199914029 642.03-03 Paid or Permanently Set Aside 04/09/1999
199914028 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/09/1999
199914027 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/09/1999
199914027 355.03-00 Active Business 04/09/1999
199914026 1362.00-00 Election by Small Business Corporation 04/09/1999
199914025 831.02-00 Alternative Tax Small Companies 04/09/1999
199914024 9100.18-00 Section 927; FSC Election 04/09/1999
199914023 1362.00-00 Election by Small Business Corporation 04/09/1999
199914022 9100.00-00 Extension of Time for Making Certain Elections 04/09/1999
199914021 1362.00-00 Election by Small Business Corporation 04/09/1999
199914020 1362.00-00 Election by Small Business Corporation 04/09/1999
199914019 1362.00-00 Election by Small Business Corporation 04/09/1999
199914018 482.02-00 Control 04/09/1999
199914017 302.05-01 Waiver of Family Attribution by Individual 04/09/1999
199914017 302.05-02 Waiver of Family Attribution by Entity 04/09/1999