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 200001041 UILC 332.00-00 主题 Complete Liquidation of Subsidiaries 发布日期 01/07/2000
编号 200001041 UILC 351.00-00 主题 Transfer to Corporation Controlled by Transferor 发布日期 01/07/2000
编号 200001041 UILC 355.01-00 主题 Spin-Off 发布日期 01/07/2000
编号 200001041 UILC 367.40-00 主题 Treatment of Distribution Described in Section 367(e) 发布日期 01/07/2000
编号 200001041 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 01/07/2000
编号 200001040 UILC 1362.01-03 主题 Late Elections 发布日期 01/07/2000
编号 200001039 UILC 1362.01-02 主题 Election After Termination 发布日期 01/07/2000
编号 200001039 UILC 1362.01-03 主题 Late Elections 发布日期 01/07/2000
编号 200001038 UILC 1362.00-00 主题 Election by Small Business Corporation 发布日期 01/07/2000
编号 200001037 UILC 6651.09-00 主题 Withholding 发布日期 01/07/2000
编号 200001036 UILC 28.05.00-00 主题 ERRONEOUS REFUNDS: Suits for 发布日期 01/07/2000
编号 200001035 UILC 09.35.05-00 主题 BANKRUPTCY CODE CASES: Refunds: Setoff 发布日期 01/07/2000
编号 200001034 UILC 877.00-00 主题 Expatriation to Avoid Tax 发布日期 01/07/2000
编号 200001033 UILC 877.00-00 主题 Expatriation to Avoid Tax 发布日期 01/07/2000
编号 200001032 UILC 338.00-00 主题 Certain Stock Purchases Treated as Asset Acquisitions 发布日期 01/07/2000
编号 200001032 UILC 9100.07-00 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 发布日期 01/07/2000
编号 200001031 UILC 877.00-00 主题 Expatriation to Avoid Tax 发布日期 01/07/2000
编号 200001030 UILC 1362.01-03 主题 Late Elections 发布日期 01/07/2000
编号 200001029 UILC 1362.01-03 主题 Late Elections 发布日期 01/07/2000
编号 200001028 UILC 338.01-02 主题 Time in which Election must be made 发布日期 01/07/2000
编号 200001028 UILC 9100.07-00 主题 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 发布日期 01/07/2000
编号 200001027 UILC 355.01-00 主题 Spin-Off 发布日期 01/07/2000
编号 200001027 UILC 368.04-00 主题 Assets for Control of Transferee (Type "D") 发布日期 01/07/2000
编号 200001026 UILC 9100.09-00 主题 Section 442; Accounting Periods 发布日期 01/07/2000
编号 200001025 UILC 1362.02-03 主题 Passive Investment Income 发布日期 01/07/2000