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
Number 200001041 UILC 355.01-00 Subject Spin-Off Release Date 01/07/2000
Number 200001041 UILC 367.40-00 Subject Treatment of Distribution Described in Section 367(e) Release Date 01/07/2000
Number 200001041 UILC 368.04-00 Subject Assets for Control of Transferee (Type "D") Release Date 01/07/2000
Number 200001040 UILC 1362.01-03 Subject Late Elections Release Date 01/07/2000
Number 200001039 UILC 1362.01-02 Subject Election After Termination Release Date 01/07/2000
Number 200001039 UILC 1362.01-03 Subject Late Elections Release Date 01/07/2000
Number 200001038 UILC 1362.00-00 Subject Election by Small Business Corporation Release Date 01/07/2000
Number 200001037 UILC 6651.09-00 Subject Withholding Release Date 01/07/2000
Number 200001036 UILC 28.05.00-00 Subject ERRONEOUS REFUNDS: Suits for Release Date 01/07/2000
Number 200001035 UILC 09.35.05-00 Subject BANKRUPTCY CODE CASES: Refunds: Setoff Release Date 01/07/2000
Number 200001034 UILC 877.00-00 Subject Expatriation to Avoid Tax Release Date 01/07/2000
Number 200001033 UILC 877.00-00 Subject Expatriation to Avoid Tax Release Date 01/07/2000
Number 200001032 UILC 338.00-00 Subject Certain Stock Purchases Treated as Asset Acquisitions Release Date 01/07/2000
Number 200001032 UILC 9100.07-00 Subject Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Release Date 01/07/2000
Number 200001031 UILC 877.00-00 Subject Expatriation to Avoid Tax Release Date 01/07/2000
Number 200001030 UILC 1362.01-03 Subject Late Elections Release Date 01/07/2000
Number 200001029 UILC 1362.01-03 Subject Late Elections Release Date 01/07/2000
Number 200001028 UILC 338.01-02 Subject Time in which Election must be made Release Date 01/07/2000
Number 200001028 UILC 9100.07-00 Subject Section 338(h)(1); Election Under Section 1.338(h)(10)-1T Release Date 01/07/2000
Number 200001027 UILC 355.01-00 Subject Spin-Off Release Date 01/07/2000
Number 200001027 UILC 368.04-00 Subject Assets for Control of Transferee (Type "D") Release Date 01/07/2000
Number 200001026 UILC 9100.09-00 Subject Section 442; Accounting Periods Release Date 01/07/2000
Number 200001025 UILC 1362.02-03 Subject Passive Investment Income Release Date 01/07/2000
Number 200001024 UILC 338.00-00 Subject Certain Stock Purchases Treated as Asset Acquisitions Release Date 01/07/2000
Number 200001024 UILC 9100.00-00 Subject Extension of Time for Making Certain Elections Release Date 01/07/2000