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
編號 199952027 UILC 9100.28-00 主題 Regulation Section 1.1502-20; Loss Disallowance Rule 發布日期 12/31/1999
編號 199952026 UILC 1362.04-00 主題 Inadvertent Terminations 發布日期 12/31/1999
編號 199952025 UILC 332.01-00 主題 Nonrecognition of Gain or Loss 發布日期 12/31/1999
編號 199952025 UILC 337.10-00 主題 Section 332 Liquidations 發布日期 12/31/1999
編號 199952025 UILC 381.00-00 主題 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 發布日期 12/31/1999
編號 199952025 UILC 1361.05-00 主題 Qualified Subchapter S Subsidiary 發布日期 12/31/1999
編號 199952025 UILC 1374.00-00 主題 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 發布日期 12/31/1999
編號 199952024 UILC 332.01-00 主題 Nonrecognition of Gain or Loss 發布日期 12/31/1999
編號 199952024 UILC 337.10-00 主題 Section 332 Liquidations 發布日期 12/31/1999
編號 199952024 UILC 381.00-00 主題 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 發布日期 12/31/1999
編號 199952024 UILC 1361.05-00 主題 Qualified Subchapter S Subsidiary 發布日期 12/31/1999
編號 199952024 UILC 1374.00-00 主題 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 發布日期 12/31/1999
編號 199952023 UILC 9100.00-00 主題 Extension of Time for Making Certain Elections 發布日期 12/31/1999
編號 199952023 UILC 2032A.00-00 主題 Valuation of Farm Real Property 發布日期 12/31/1999
編號 199952022 UILC 332.01-00 主題 Nonrecognition of Gain or Loss 發布日期 12/31/1999
編號 199952022 UILC 337.10-00 主題 Section 332 Liquidations 發布日期 12/31/1999
編號 199952022 UILC 381.00-00 主題 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 發布日期 12/31/1999
編號 199952022 UILC 1361.05-00 主題 Qualified Subchapter S Subsidiary 發布日期 12/31/1999
編號 199952022 UILC 1374.00-00 主題 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 發布日期 12/31/1999
編號 199952021 UILC 332.01-00 主題 Nonrecognition of Gain or Loss 發布日期 12/31/1999
編號 199952021 UILC 337.10-00 主題 Section 332 Liquidations 發布日期 12/31/1999
編號 199952021 UILC 381.00-00 主題 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 發布日期 12/31/1999
編號 199952021 UILC 1361.05-00 主題 Qualified Subchapter S Subsidiary 發布日期 12/31/1999
編號 199952021 UILC 1374.00-00 主題 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 發布日期 12/31/1999
編號 199952020 UILC 332.01-00 主題 Nonrecognition of Gain or Loss 發布日期 12/31/1999