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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編號 UILC 主題 發布日期
200736016 337.16-00 Loss Disallowance 09/07/2007
200736015 355.01-00 Spin-Off 09/07/2007
200736015 332.00-00 Complete Liquidation of Subsidiaries 09/07/2007
200736015 368.01-00 Statutory Merger or Consolidation (Type "A") 09/07/2007
200736015 368.01-02 Using Stock of Corporation Controlling Merged Corporation 09/07/2007
200736015 351.00-00 Transfer to Corporation Controlled by Transferor 09/07/2007
200736015 368.04-00 Assets for Control of Transferee (Type "D") 09/07/2007
200736014 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/07/2007
200736014 355.01-01 Split-Off 09/07/2007
200736013 7701.00-00 Definitions 09/07/2007
200736013 9100.00-00 Extension of Time for Making Certain Elections 09/07/2007
200736012 7701.00-00 Definitions 09/07/2007
200736012 9100.00-00 Extension of Time for Making Certain Elections 09/07/2007
200736011 2632.00-00 Special Rules for Allocation of GST Exemption 09/07/2007
200736011 9100.00-00 Extension of Time for Making Certain Elections 09/07/2007
200736010 9100.00-00 Extension of Time for Making Certain Elections 09/07/2007
200736009 9100.00-00 Extension of Time for Making Certain Elections 09/07/2007
200736008 2601.00-00 Tax On Generation Skipping Transfers 09/07/2007
200736008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/07/2007
200736008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/07/2007
200736007 2601.00-00 Tax On Generation Skipping Transfers 09/07/2007
200736007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/07/2007
200736007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/07/2007
200736006 2601.00-00 Tax On Generation Skipping Transfers 09/07/2007
200736006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/07/2007