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
200139001 355.01-00 Spin-Off 09/28/2001
200139001 368.06-00 Change in Identity, etc. (Type "F") 09/28/2001
200139001 162.36-00 Million Dollar Cap - Executive Employee Compensation 09/28/2001
200139001 83.11-00 Nonqualified Stock Options 09/28/2001
200139001 422.03-00 Stockholder Approval 09/28/2001
200139001 423.00-00 Employee Stock Purchase Plans 09/28/2001
200138028 2701.01-00 Valuation Rules 09/21/2001
200138028 2701.04-00 Applicable Retained Interests 09/21/2001
200138027 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 09/21/2001
200138027 642.03-00 Charitable Deduction 09/21/2001
200138026 9999.98-00 Not Able to Identify Under Present List 09/21/2001
200138025 368.04-00 Assets for Control of Transferee (Type "D") 09/21/2001
200138025 355.01-00 Spin-Off 09/21/2001
200138024 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/21/2001
200138023 1362.01-03 Late Elections 09/21/2001
200138022 1362.01-03 Late Elections 09/21/2001
200138021 1362.01-03 Late Elections 09/21/2001
200138020 1362.01-03 Late Elections 09/21/2001
200138019 1362.01-03 Late Elections 09/21/2001
200138018 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 09/21/2001
200138018 2036.02-00 Retention of Right to Designate Who Shall Enjoy Property or Income 09/21/2001
200138017 1361.00-00 Definitions 09/21/2001
200138017 9100.00-00 Extension of Time for Making Certain Elections 09/21/2001
200138016 1362.04-00 Inadvertent Terminations 09/21/2001
200138015 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/21/2001

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