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
编号 200033037 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 08/18/2000
编号 200033036 UILC 1362.02-03 主题 Passive Investment Income 发布日期 08/18/2000
编号 200033035 UILC 708.01-00 主题 Termination 发布日期 08/18/2000
编号 200033035 UILC 42.10-00 主题 Recapture of Credit 发布日期 08/18/2000
编号 200033034 UILC 355.01-01 主题 Split-Off 发布日期 08/18/2000
编号 200033033 UILC 7701.00-00 主题 Definitions 发布日期 08/18/2000
编号 200033033 UILC 708.01-00 主题 Termination 发布日期 08/18/2000
编号 200033033 UILC 42.10-00 主题 Recapture of Credit 发布日期 08/18/2000
编号 200033032 UILC 7701.00-00 主题 Definitions 发布日期 08/18/2000
编号 200033032 UILC 708.01-00 主题 Termination 发布日期 08/18/2000
编号 200033032 UILC 42.10-00 主题 Recapture of Credit 发布日期 08/18/2000
编号 200033031 UILC 332.00-00 主题 Complete Liquidation of Subsidiaries 发布日期 08/18/2000
编号 200033031 UILC 355.00-00 主题 Distribution of Stock and Securities of a Controlled Corporation 发布日期 08/18/2000
编号 200033031 UILC 368.00-00 主题 Definitions Relating to Corporate Reorganizations 发布日期 08/18/2000
编号 200033031 UILC 351.00-00 主题 Transfer to Corporation Controlled by Transferor 发布日期 08/18/2000
编号 200033030 UILC 708.01-00 主题 Termination 发布日期 08/18/2000
编号 200033030 UILC 42.10-00 主题 Recapture of Credit 发布日期 08/18/2000
编号 200033029 UILC 355.01-00 主题 Spin-Off 发布日期 08/18/2000
编号 200033029 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 08/18/2000
编号 200033028 UILC 1362.01-03 主题 Late Elections 发布日期 08/18/2000
编号 200033027 UILC 338.01-02 主题 Time in which Election must be made 发布日期 08/18/2000
编号 200033027 UILC 9100.06-00 主题 Section 338(g); Election Under Section 1.338-1T(c)(1) 发布日期 08/18/2000
编号 200033026 UILC 338.01-02 主题 Time in which Election must be made 发布日期 08/18/2000
编号 200033026 UILC 9100.06-00 主题 Section 338(g); Election Under Section 1.338-1T(c)(1) 发布日期 08/18/2000
编号 200033025 UILC 338.01-02 主题 Time in which Election must be made 发布日期 08/18/2000