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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编号 UILC 主题 发布日期
200611009 9100.00-00 Extension of Time for Making Certain Elections 03/17/2006
200611008 9100.22-00 Other 03/17/2006
200611008 1503.04-04 Dual Resident Corporation 03/17/2006
200611007 368.09-00 Plan of Reorganization 03/17/2006
200611006 355.01-00 Spin-Off 03/17/2006
200611006 368.04-00 Assets for Control of Transferee (Type "D") 03/17/2006
200611005 468A.04-02 Revised Schedules 03/17/2006
200611004 304.01-00 Acquisition by Subsidiary 03/17/2006
200611004 332.01-00 Nonrecognition of Gain or Loss 03/17/2006
200611004 351.01-00 Control v. No Control by Transferor 03/17/2006
200611003 355.01-00 Spin-Off 03/17/2006
200611003 368.04-00 Assets for Control of Transferee (Type "D") 03/17/2006
200611002 368.04-00 Assets for Control of Transferee (Type "D") 03/17/2006
200611002 355.01-00 Spin-Off 03/17/2006
200611001 6404.00-00 Abatements 03/17/2006
200610030 408.03-00 Rollover Contributions 03/10/2006
200610029 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/10/2006
200610028 408.03-00 Rollover Contributions 03/10/2006
200610027 401.06-01 In General 03/10/2006
200610027 401.06-02 Employee Dies Before Entire Interest Distributed 03/10/2006
200610026 401.06-01 In General 03/10/2006
200610026 401.06-02 Employee Dies Before Entire Interest Distributed 03/10/2006
200610025 9100.00-00 Extension of Time for Making Certain Elections 03/10/2006
200610024 412.06-00 Minimum Funding Waiver 03/10/2006
200610023 414.08-00 Church Plan 03/10/2006