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
200012074 2501.01-00 Gift v. Not a Gift 03/24/2000
200012074 2602.00-00 Amount of Tax 03/24/2000
200012073 338.01-02 Time in which Election must be made 03/24/2000
200012073 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/24/2000
200012072 9100.00-00 Extension of Time for Making Certain Elections 03/24/2000
200012072 7701.00-00 Definitions 03/24/2000
200012071 9100.20-00 Section 1502; Election to File Consolidated Return 03/24/2000
200012070 338.01-02 Time in which Election must be made 03/24/2000
200012070 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/24/2000
200012069 338.01-02 Time in which Election must be made 03/24/2000
200012069 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/24/2000
200012068 338.01-02 Time in which Election must be made 03/24/2000
200012068 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/24/2000
200012067 338.01-02 Time in which Election must be made 03/24/2000
200012067 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/24/2000
200012066 1362.01-03 Late Elections 03/24/2000
200012065 1362.01-03 Late Elections 03/24/2000
200012064 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/24/2000
200012064 1031.00-00 Exchange of Property Held for Productive Use or Investment 03/24/2000
200012064 1245.00-00 Gain From Dispositions of Certain Depreciable Property 03/24/2000
200012064 1250.00-00 Gain From Dispositions of Certain Depreciable Realty 03/24/2000
200012063 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/24/2000
200012063 1031.00-00 Exchange of Property Held for Productive Use or Investment 03/24/2000
200012063 1245.00-00 Gain From Dispositions of Certain Depreciable Property 03/24/2000
200012063 1250.00-00 Gain From Dispositions of Certain Depreciable Realty 03/24/2000

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