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
200017035 355.01-00 Spin-Off 04/28/2000
200017034 305.13-02 Recapitalizations 04/28/2000
200017034 368.05-00 Recapitalization (Type "E") 04/28/2000
200017033 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 04/28/2000
200017033 9100.00-00 Extension of Time for Making Certain Elections 04/28/2000
200017032 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/28/2000
200017032 1502.13-00 Intercompany Transactions 04/28/2000
200017031 1362.01-03 Late Elections 04/28/2000
200017030 1362.04-00 Inadvertent Terminations 04/28/2000
200017029 1362.01-03 Late Elections 04/28/2000
200017028 1362.01-03 Late Elections 04/28/2000
200017027 1362.01-03 Late Elections 04/28/2000
200017026 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 04/28/2000
200017026 9100.00-00 Extension of Time for Making Certain Elections 04/28/2000
200017025 1362.01-03 Late Elections 04/28/2000
200017024 877.01-00 Principal Purpose--the Avoidance of Tax 04/28/2000
200017023 1362.04-00 Inadvertent Terminations 04/28/2000
200017022 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 04/28/2000
200017022 9100.00-00 Extension of Time for Making Certain Elections 04/28/2000
200017021 561.05-00 Regulated Investment Companies 04/28/2000
200017021 562.03-02 Class of Stock 04/28/2000
200017021 702.00-00 Income and Credits of Partner 04/28/2000
200017021 704.01-02 Economic Effect 04/28/2000
200017021 851.02-00 Gross Income Requirement 04/28/2000
200017021 851.03-00 Diversification Requirement 04/28/2000
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