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
200123042 1012.06-00 Liabilities Assumed as Purchase Price 06/08/2001
200123042 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 06/08/2001
200123041 468A.04-02 Revised Schedules 06/08/2001
200123040 468A.04-02 Revised Schedules 06/08/2001
200123038 877.01-00 Principal Purpose--the Avoidance of Tax 06/08/2001
200123037 877.01-00 Principal Purpose--the Avoidance of Tax 06/08/2001
200123036 1362.02-03 Passive Investment Income 06/08/2001
200123035 472.00-00 Last-In, First-Out Inventories 06/08/2001
200123035 704.01-04 Section 704(c) Considerations 06/08/2001
200123035 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/08/2001
200123034 2503.11-06 Withdrawal Powers ("Crummey" Issue) 06/08/2001
200123034 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/08/2001
200123034 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 06/08/2001
200123033 1381.00-00 Organizations to Which Part Applies 06/08/2001
200123032 338.01-02 Time in which Election must be made 06/08/2001
200123032 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 06/08/2001
200123031 1362.00-00 Election by Small Business Corporation 06/08/2001
200123030 355.01-00 Spin-Off 06/08/2001
200123030 368.04-00 Assets for Control of Transferee (Type "D") 06/08/2001
200123029 9100.09-00 Section 442; Accounting Periods 06/08/2001
200123028 9100.09-00 Section 442; Accounting Periods 06/08/2001
200123027 9100.09-00 Section 442; Accounting Periods 06/08/2001
200123026 468A.04-02 Revised Schedules 06/08/2001
200123026 468A.03-04 Formulas or Other Methods 06/08/2001
200123025 146.07-00 Carryforward of Allocation 06/08/2001

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