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
200117011 1362.00-00 Election by Small Business Corporation 04/27/2001
200117010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/27/2001
200117009 1362.01-03 Late Elections 04/27/2001
200117008 331.05-00 Liquidation v. Reorganization 04/27/2001
200117008 336.03-00 Liquidation in a Reorganization 04/27/2001
200117008 368.12-00 Liquidation v. Reorganization 04/27/2001
200117008 1367.00-00 Adjustment to Basis of Stock of, and Indebtedness Owing, Shareholders 04/27/2001
200117008 1368.00-00 Distributions 04/27/2001
200117008 1377.00-00 Definitions and Special Rules 04/27/2001
200117007 9100.22-00 Other 04/27/2001
200117007 2056.07-01 Effective Election 04/27/2001
200117007 2652.01-02 Special Election for QTIP 04/27/2001
200117007 2654.03-00 Separate Shares 04/27/2001
200117006 59.05-08 Research and Experimental Expenditures 04/27/2001
200117005 6013.04-01 Innocent Spouse Relief 04/27/2001
200117004 301.00-00 Distributions of Property 04/27/2001
200117004 302.00-00 Distributions in Redemption of Stock 04/27/2001
200117003 3121.04-01 Common Law Tests 04/27/2001
200117002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/27/2001
200117002 1015.03-00 Transfer in Trust After December 31, 1920 04/27/2001
200117002 2601.03-01 Irrevocable Trusts 04/27/2001
200117001 6502.03-00 Waivers 04/27/2001
200116058 9100.00-00 Extension of Time for Making Certain Elections 04/20/2001
200116057 9100.00-00 Extension of Time for Making Certain Elections 04/20/2001
200116056 72.20-04 Substantially Equal Payments 04/20/2001

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