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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Number UILC Subject Release Date
200133037 118.01-02 Nonshareholder Contributions 08/17/2001
200133036 118.01-02 Nonshareholder Contributions 08/17/2001
200133035 355.01-00 Spin-Off 08/17/2001
200133035 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 08/17/2001
200133034 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/17/2001
200133033 338.01-02 Time in which Election must be made 08/17/2001
200133033 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/17/2001
200133032 338.01-02 Time in which Election must be made 08/17/2001
200133032 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/17/2001
200133031 1362.01-03 Late Elections 08/17/2001
200133031 9100.00-00 Extension of Time for Making Certain Elections 08/17/2001
200133030 1239.00-00 Gain from Sale of Depreciable Property Between Certain Related Taxpayers 08/17/2001
200133029 831.02-00 Alternative Tax Small Companies 08/17/2001
200133029 9100.00-00 Extension of Time for Making Certain Elections 08/17/2001
200133028 9999.98-00 Not Able to Identify Under Present List 08/17/2001
200133027 877.01-00 Principal Purpose--the Avoidance of Tax 08/17/2001
200133026 877.08-00 Ruling Submission by Expatriating Long-Term Resident 08/17/2001
200133025 1362.01-03 Late Elections 08/17/2001
200133024 877.01-00 Principal Purpose--the Avoidance of Tax 08/17/2001
200133023 877.01-00 Principal Purpose--the Avoidance of Tax 08/17/2001
200133022 877.08-00 Ruling Submission by Expatriating Long-Term Resident 08/17/2001
200133021 877.08-00 Ruling Submission by Expatriating Long-Term Resident 08/17/2001
200133020 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 08/17/2001
200133020 831.02-00 Alternative Tax Small Companies 08/17/2001
200133019 1362.02-03 Passive Investment Income 08/17/2001
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