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
200001044 412.06-00 Minimum Funding Waiver 01/07/2000
200001043 412.06-00 Minimum Funding Waiver 01/07/2000
200001042 1502.20-00 Loss Disallowance Rule 01/07/2000
200001042 9100.00-00 Extension of Time for Making Certain Elections 01/07/2000
200001041 332.00-00 Complete Liquidation of Subsidiaries 01/07/2000
200001041 351.00-00 Transfer to Corporation Controlled by Transferor 01/07/2000
200001041 355.01-00 Spin-Off 01/07/2000
200001041 367.40-00 Treatment of Distribution Described in Section 367(e) 01/07/2000
200001041 368.04-00 Assets for Control of Transferee (Type "D") 01/07/2000
200001040 1362.01-03 Late Elections 01/07/2000
200001039 1362.01-02 Election After Termination 01/07/2000
200001039 1362.01-03 Late Elections 01/07/2000
200001038 1362.00-00 Election by Small Business Corporation 01/07/2000
200001037 6651.09-00 Withholding 01/07/2000
200001036 28.05.00-00 ERRONEOUS REFUNDS: Suits for 01/07/2000
200001035 09.35.05-00 BANKRUPTCY CODE CASES: Refunds: Setoff 01/07/2000
200001034 877.00-00 Expatriation to Avoid Tax 01/07/2000
200001033 877.00-00 Expatriation to Avoid Tax 01/07/2000
200001032 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 01/07/2000
200001032 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 01/07/2000
200001031 877.00-00 Expatriation to Avoid Tax 01/07/2000
200001030 1362.01-03 Late Elections 01/07/2000
200001029 1362.01-03 Late Elections 01/07/2000
200001028 338.01-02 Time in which Election must be made 01/07/2000
200001028 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 01/07/2000

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