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
200403049 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 01/16/2004
200403048 355.01-01 Split-Off 01/16/2004
200403048 368.04-00 Assets for Control of Transferee (Type "D") 01/16/2004
200403048 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/16/2004
200403047 877.01-00 Principal Purpose--the Avoidance of Tax 01/16/2004
200403046 61.00-00 Gross Income v. Not Gross Income 01/16/2004
200403046 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 01/16/2004
200403045 877.00-00 Expatriation to Avoid Tax 01/16/2004
200403044 170.14-00 Qualified Conservation Contribution 01/16/2004
200403043 41.01-00 Alternative Incremental Credit 01/16/2004
200403042 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2004
200403041 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/16/2004
200403041 355.05-01 Distribution of Control 01/16/2004
200403040 338.01-02 Time in which Election must be made 01/16/2004
200403040 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 01/16/2004
200403039 9100.22-00 Other 01/16/2004
200403039 1502.21-00 Consolidated Net Operating Loss Deduction 01/16/2004
200403038 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2004
200403037 118.01-02 Nonshareholder Contributions 01/16/2004
200403037 118.02-00 Contributions in Aid of Construction 01/16/2004
200403036 9100.00-00 Extension of Time for Making Certain Elections 01/16/2004
200403036 1361.05-00 Qualified Subchapter S Subsidiary 01/16/2004
200403035 877.08-00 Ruling Submission by Expatriating Long-Term Resident 01/16/2004
200403035 9100.22-00 Other 01/16/2004
200403034 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/16/2004

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