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
200118050 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/04/2001
200118049 1362.01-03 Late Elections 05/04/2001
200118048 1362.01-03 Late Elections 05/04/2001
200118047 1362.01-03 Late Elections 05/04/2001
200118046 83.00-00 Property Transferred in Connection With Performance of Services 05/04/2001
200118046 451.04-00 Conditions and Contingencies 05/04/2001
200118046 451.14-00 Constructive Receipt 05/04/2001
200118046 1361.00-00 Definitions 05/04/2001
200118046 1361.01-04 More than One Class of Stock 05/04/2001
200118045 332.01-00 Nonrecognition of Gain or Loss 05/04/2001
200118045 355.01-00 Spin-Off 05/04/2001
200118045 356.01-00 Reorganization Exchange 05/04/2001
200118045 368.04-00 Assets for Control of Transferee (Type "D") 05/04/2001
200118044 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/04/2001
200118043 9100.00-00 Extension of Time for Making Certain Elections 05/04/2001
200118043 2654.00-00 Special Rules 05/04/2001
200118043 2642.00-00 Inclusion Ratio 05/04/2001
200118042 877.01-00 Principal Purpose--the Avoidance of Tax 05/04/2001
200118041 704.01-04 Section 704(c) Considerations 05/04/2001
200118041 721.00-00 Nonrecognition of Gain or Loss on Contributions 05/04/2001
200118041 851.02-00 Gross Income Requirement 05/04/2001
200118041 851.03-00 Diversification Requirement 05/04/2001
200118041 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/04/2001
200118040 704.01-04 Section 704(c) Considerations 05/04/2001
200118040 721.00-00 Nonrecognition of Gain or Loss on Contributions 05/04/2001

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