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
199909031 355.04-00 Business Purpose 03/05/1999
199909030 338.01-02 Time in which Election must be made 03/05/1999
199909030 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/05/1999
199909029 355.01-00 Spin-Off 03/05/1999
199909028 1362.02-03 Passive Investment Income 03/05/1999
199909027 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/05/1999
199909027 355.01-00 Spin-Off 03/05/1999
199909026 1362.00-00 Election by Small Business Corporation 03/05/1999
199909026 1362.04-00 Inadvertent Terminations 03/05/1999
199909025 704.01-04 Section 704(c) Considerations 03/05/1999
199909024 468A.04-02 Revised Schedules 03/05/1999
199909023 1362.04-00 Inadvertent Terminations 03/05/1999
199909022 9100.00-00 Extension of Time for Making Certain Elections 03/05/1999
199909022 7701.00-00 Definitions 03/05/1999
199909021 172.07-00 Deferred Statutory or Tort Liability Losses 03/05/1999
199909020 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/05/1999
199909019 1362.00-00 Election by Small Business Corporation 03/05/1999
199909018 482.08-00 Interest 03/05/1999
199909018 482.08-04 Loan v. Capital Contribution 03/05/1999
199909017 1362.00-00 Election by Small Business Corporation 03/05/1999
199909016 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/05/1999
199909016 2036.11-00 Transfer v. Not a Transfer 03/05/1999
199909016 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/05/1999
199909016 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 03/05/1999
199909015 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 03/05/1999

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