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
200042027 117.05-00 Limitation 10/20/2000
200042026 50.20.03-00 LEVY: Levy procedure: Surplus proceeds 10/20/2000
200042026 58.00.00-00 OFFSET 10/20/2000
200042025 455.02-00 Election 10/20/2000
200042024 355.01-00 Spin-Off 10/20/2000
200042024 355.04-00 Business Purpose 10/20/2000
200042023 877.01-00 Principal Purpose--the Avoidance of Tax 10/20/2000
200042022 877.01-00 Principal Purpose--the Avoidance of Tax 10/20/2000
200042021 877.01-00 Principal Purpose--the Avoidance of Tax 10/20/2000
200042020 9100.22-00 Other 10/20/2000
200042020 936.00-00 Puerto Rico and Possession Tax Credit 10/20/2000
200042019 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/20/2000
200042019 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/20/2000
200042019 2601.00-00 Tax On Generation Skipping Transfers 10/20/2000
200042018 831.03-00 Whether Company Qualifies as Insurance Company 10/20/2000
200042017 9100.22-00 Other 10/20/2000
200042017 936.00-00 Puerto Rico and Possession Tax Credit 10/20/2000
200042016 162.36-02 Covered Employees 10/20/2000
200042015 355.01-00 Spin-Off 10/20/2000
200042015 368.04-00 Assets for Control of Transferee (Type "D") 10/20/2000
200042014 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/20/2000
200042013 1381.00-00 Organizations to Which Part Applies 10/20/2000
200042012 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/20/2000
200042011 9100.00-00 Extension of Time for Making Certain Elections 10/20/2000
200042011 1362.04-00 Inadvertent Terminations 10/20/2000

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