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 200021036 UILC 6041.03-00 主题 Fixed or Determinable Gains, Profits, or Income 发布日期 05/26/2000
编号 200021035 UILC 1362.01-03 主题 Late Elections 发布日期 05/26/2000
编号 200021034 UILC 40.00-00 主题 Alcohol Used as Fuel 发布日期 05/26/2000
编号 200021033 UILC 1362.01-03 主题 Late Elections 发布日期 05/26/2000
编号 200021032 UILC 368.01-00 主题 Statutory Merger or Consolidation (Type "A") 发布日期 05/26/2000
编号 200021032 UILC 368.01-01 主题 Using Stock of Corporation Controlling Acquiring Corporation 发布日期 05/26/2000
编号 200021031 UILC 1362.01-03 主题 Late Elections 发布日期 05/26/2000
编号 200021030 UILC 355.01-01 主题 Split-Off 发布日期 05/26/2000
编号 200021030 UILC 368.00-00 主题 Definitions Relating to Corporate Reorganizations 发布日期 05/26/2000
编号 200021029 UILC 338.00-00 主题 Certain Stock Purchases Treated as Asset Acquisitions 发布日期 05/26/2000
编号 200021029 UILC 9100.06-00 主题 Section 338(g); Election Under Section 1.338-1T(c)(1) 发布日期 05/26/2000
编号 200021028 UILC 1362.04-00 主题 Inadvertent Terminations 发布日期 05/26/2000
编号 200021027 UILC 1362.01-03 主题 Late Elections 发布日期 05/26/2000
编号 200021026 UILC 1362.01-03 主题 Late Elections 发布日期 05/26/2000
编号 200021025 UILC 1362.01-03 主题 Late Elections 发布日期 05/26/2000
编号 200021024 UILC 877.01-00 主题 Principal Purpose--the Avoidance of Tax 发布日期 05/26/2000
编号 200021023 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 05/26/2000
编号 200021022 UILC 355.01-00 主题 Spin-Off 发布日期 05/26/2000
编号 200021022 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 05/26/2000
编号 200021021 UILC 9100.00-00 主题 Extension of Time for Making Certain Elections 发布日期 05/26/2000
编号 200021021 UILC 2032.00-00 主题 Alternate Valuation 发布日期 05/26/2000
编号 200021020 UILC 2522.02-04 主题 Guaranteed Annuity and Unitrust Interests 发布日期 05/26/2000
编号 200021019 UILC 368.03-00 主题 Stock for Property (Type "C") 发布日期 05/26/2000
编号 200021018 UILC 368.03-00 主题 Stock for Property (Type "C") 发布日期 05/26/2000
编号 200021017 UILC 1362.01-03 主题 Late Elections 发布日期 05/26/2000