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
200021045 367.10-00 Transactions Described in Section 367(b) Complete liquidation of Foreign 05/26/2000
200021045 367.10-03 Attribution of Earnings and Profits on an Exchange Described in Section 351~ 354, or 356 05/26/2000
200021044 355.01-00 Spin-Off 05/26/2000
200021043 351.00-00 Transfer to Corporation Controlled by Transferor 05/26/2000
200021043 368.06-00 Change in Identity, etc. (Type "F") 05/26/2000
200021042 1362.01-03 Late Elections 05/26/2000
200021041 368.01-01 Using Stock of Corporation Controlling Acquiring Corporation 05/26/2000
200021041 356.00-00 Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) 05/26/2000
200021040 368.00-00 Definitions Relating to Corporate Reorganizations 05/26/2000
200021039 1362.01-03 Late Elections 05/26/2000
200021038 1362.01-03 Late Elections 05/26/2000
200021037 1362.01-03 Late Elections 05/26/2000
200021036 61.08-00 General Exclusions From Gross Income 05/26/2000
200021036 61.11-03 Government Payments 05/26/2000
200021036 6041.03-00 Fixed or Determinable Gains, Profits, or Income 05/26/2000
200021035 1362.01-03 Late Elections 05/26/2000
200021034 40.00-00 Alcohol Used as Fuel 05/26/2000
200021033 1362.01-03 Late Elections 05/26/2000
200021032 368.01-00 Statutory Merger or Consolidation (Type "A") 05/26/2000
200021032 368.01-01 Using Stock of Corporation Controlling Acquiring Corporation 05/26/2000
200021031 1362.01-03 Late Elections 05/26/2000
200021030 355.01-01 Split-Off 05/26/2000
200021030 368.00-00 Definitions Relating to Corporate Reorganizations 05/26/2000
200021029 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/26/2000
200021029 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/26/2000

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