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
200029039 7871.00-00 Indian Tribal Governments Treated As States For Certain Purposes 07/21/2000
200029038 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/21/2000
200029038 368.04-00 Assets for Control of Transferee (Type "D") 07/21/2000
200029038 884.00-00 Branch Tax 07/21/2000
200029037 301.00-00 Distributions of Property 07/21/2000
200029037 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/21/2000
200029037 355.01-00 Spin-Off 07/21/2000
200029037 368.04-00 Assets for Control of Transferee (Type "D") 07/21/2000
200029036 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 07/21/2000
200029035 280G.01-00 Definitions 07/21/2000
200029035 4999.00-00 Golden Parachute Payments 07/21/2000
200029034 924.01-00 Definition of Foreign Trading Gross Receipts 07/21/2000
200029033 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 07/21/2000
200029033 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/21/2000
200029032 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/21/2000
200029031 664.00-00 Charitable Remainder Trusts 07/21/2000
200029030 3121.02-10 Student Employee of School, etc. 07/21/2000
200029029 338.01-02 Time in which Election must be made 07/21/2000
200029029 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 07/21/2000
200029028 1362.01-03 Late Elections 07/21/2000
200029027 1362.01-03 Late Elections 07/21/2000
200029026 42.07-01 Set-Aside Requirement 07/21/2000
200029026 42.07-03 Date for Meeting Requirements 07/21/2000
200029026 9100.01-00 Section 42; Low-Income Housing Credit 07/21/2000
200029025 338.01-02 Time in which Election must be made 07/21/2000

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