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
200420022 355.01-00 Spin-Off 05/14/2004
200420021 2601.00-00 Tax On Generation Skipping Transfers 05/14/2004
200420020 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/14/2004
200420020 355.01-01 Split-Off 05/14/2004
200420020 351.00-00 Transfer to Corporation Controlled by Transferor 05/14/2004
200420019 351.00-00 Transfer to Corporation Controlled by Transferor 05/14/2004
200420019 355.01-00 Spin-Off 05/14/2004
200420019 368.04-00 Assets for Control of Transferee (Type "D") 05/14/2004
200420018 1502.75-10 When Group Remains in Existence 05/14/2004
200420017 61.00-00 Gross Income v. Not Gross Income 05/14/2004
200420016 1362.01-03 Late Elections 05/14/2004
200420015 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/14/2004
200420014 1362.01-03 Late Elections 05/14/2004
200420013 1362.01-03 Late Elections 05/14/2004
200420012 9114.03-13 Germany 05/14/2004
200420011 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 05/14/2004
200420011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/14/2004
200420011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/14/2004
200420011 2511.00-00 Transfers in General (Gift v. Not a Gift) 05/14/2004
200420011 2601.00-00 Tax On Generation Skipping Transfers 05/14/2004
200420010 2652.01-00 Transferor Defined 05/14/2004
200420010 9100.00-00 Extension of Time for Making Certain Elections 05/14/2004
200420009 1362.01-03 Late Elections 05/14/2004
200420008 7701.00-00 Definitions 05/14/2004
200420008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/14/2004

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