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
200346018 2642.00-00 Inclusion Ratio 11/14/2003
200346018 9100.00-00 Extension of Time for Making Certain Elections 11/14/2003
200346017 355.01-00 Spin-Off 11/14/2003
200346016 1362.01-03 Late Elections 11/14/2003
200346015 911.11-03 Reelection 11/14/2003
200346014 1362.01-03 Late Elections 11/14/2003
200346013 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/14/2003
200346013 355.01-01 Split-Off 11/14/2003
200346012 1362.01-03 Late Elections 11/14/2003
200346011 338.01-02 Time in which Election must be made 11/14/2003
200346011 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 11/14/2003
200346010 877.01-00 Principal Purpose--the Avoidance of Tax 11/14/2003
200346009 877.01-00 Principal Purpose--the Avoidance of Tax 11/14/2003
200346008 2601.00-00 Tax On Generation Skipping Transfers 11/14/2003
200346007 1001.15-01 Determination Under the Facts 11/14/2003
200346007 1031.00-00 Exchange of Property Held for Productive Use or Investment 11/14/2003
200346006 9999.98-00 Not Able to Identify Under Present List 11/14/2003
200346005 924.01-00 Definition of Foreign Trading Gross Receipts 11/14/2003
200346004 9100.22-00 Other 11/14/2003
200346004 1503.04-04 Dual Resident Corporation 11/14/2003
200346003 9100.22-00 Other 11/14/2003
200346003 1503.04-04 Dual Resident Corporation 11/14/2003
200346002 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 11/14/2003
200346001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/14/2003
200345050 355.01-00 Spin-Off 11/07/2003