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
200040018 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/06/2000
200040017 932.00-00 Coordination of United States and Virgin Islands Income Taxes 10/06/2000
200040017 1031.02-00 Like Kind Property 10/06/2000
200040016 115.00-00 Income of States, Municipalities, etc. 10/06/2000
200040015 860D.01-00 Election 10/06/2000
200040015 9100.00-00 Extension of Time for Making Certain Elections 10/06/2000
200040014 2511.00-00 Transfers in General (Gift v. Not a Gift) 10/06/2000
200040014 2601.00-00 Tax On Generation Skipping Transfers 10/06/2000
200040013 2601.00-00 Tax On Generation Skipping Transfers 10/06/2000
200040013 2632.01-00 Time and Manner of Allocation 10/06/2000
200040012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/06/2000
200040012 2511.00-00 Transfers in General (Gift v. Not a Gift) 10/06/2000
200040012 2601.00-00 Tax On Generation Skipping Transfers 10/06/2000
200040011 2041.03-00 General Power v. Not a General Power 10/06/2000
200040010 2654.03-00 Separate Shares 10/06/2000
200040010 2642.00-00 Inclusion Ratio 10/06/2000
200040009 61.22-00 Discharge of Indebtedness 10/06/2000
200040009 108.04-01 Debt Acquisition By Related Person 10/06/2000
200040009 332.07-00 Debts of Parent to Subsidiary 10/06/2000
200040009 1016.00-00 Adjustment v. No Adjustment to Basis 10/06/2000
200040008 2654.03-00 Separate Shares 10/06/2000
200040007 61.03.00-00 PAYMENT: Installment payments 10/06/2000
200040006 17.00.00-00 COMPROMISE AND SETTLEMENT 10/06/2000
200040005 7431.00-00 Civil Damages for Unauthorized Disclosure of Returns Information 10/06/2000
200040004 61.09-21 Loan v. Compensation 10/06/2000

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