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
200034012 301.00-00 Distributions of Property 08/25/2000
200034012 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/25/2000
200034012 355.01-00 Spin-Off 08/25/2000
200034012 368.04-00 Assets for Control of Transferee (Type "D") 08/25/2000
200034011 1362.01-03 Late Elections 08/25/2000
200034010 7701.33-00 Conduit Arrangements 08/25/2000
200034010 385.00-00 Treatment of Certain Interests in Corporations as Stock or Indebtedness 08/25/2000
200034009 468A.00-00 Special Rules for Decommissioning Cost 08/25/2000
200034009 1012.06-00 Liabilities Assumed as Purchase Price 08/25/2000
200034009 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 08/25/2000
200034008 468A.00-00 Special Rules for Decommissioning Cost 08/25/2000
200034008 1012.06-00 Liabilities Assumed as Purchase Price 08/25/2000
200034008 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 08/25/2000
200034007 468A.00-00 Special Rules for Decommissioning Cost 08/25/2000
200034007 1012.06-00 Liabilities Assumed as Purchase Price 08/25/2000
200034007 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 08/25/2000
200034006 528.04-00 Revocation of Election 08/25/2000
200034005 468A.01-00 In General 08/25/2000
200034004 861.12-01 Treatment of Stock - Nonaffiliated Ten Percent Owned Corporations 08/25/2000
200034003 61.29-00 Agents--Conduits 08/25/2000
200034003 461.18-07 Refunds For Overrecoveries 08/25/2000
200034002 468A.00-00 Special Rules for Decommissioning Cost 08/25/2000
200034002 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 08/25/2000
200034002 1012.06-00 Liabilities Assumed as Purchase Price 08/25/2000
200034002 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 08/25/2000

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