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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编号 UILC 主题 发布日期
200137046 6323.00-00 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) 09/14/2001
200137046 6325.00-00 Release of Lien or Discharge of Property 09/14/2001
200137045 9999.98-00 Not Able to Identify Under Present List 09/14/2001
200137044 42.12-00 Certifications and Other Reports to the Secretary 09/14/2001
200137043 877.01-00 Principal Purpose--the Avoidance of Tax 09/14/2001
200137042 355.01-00 Spin-Off 09/14/2001
200137042 368.04-00 Assets for Control of Transferee (Type "D") 09/14/2001
200137042 332.00-00 Complete Liquidation of Subsidiaries 09/14/2001
200137041 117.06-00 Qualified Tuition Reduction 09/14/2001
200137041 117.06-05 Discrimination in Favor of Highly Compensated Employees 09/14/2001
200137040 1362.04-00 Inadvertent Terminations 09/14/2001
200137039 132.03-00 Working Condition Fringe 09/14/2001
200137038 245.09-00 Dividends Received From FSC 09/14/2001
200137037 897.06-00 Coordination With Nonrecognition Provisions Such As Exchange of U.S. Real Property Interest By Nonresident Alien Individual or Foreign Corporation 09/14/2001
200137036 332.01-00 Nonrecognition of Gain or Loss 09/14/2001
200137036 355.01-00 Spin-Off 09/14/2001
200137036 367.00-00 Foreign Corporations 09/14/2001
200137036 368.04-00 Assets for Control of Transferee (Type "D") 09/14/2001
200137035 338.01-02 Time in which Election must be made 09/14/2001
200137035 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 09/14/2001
200137034 1362.01-03 Late Elections 09/14/2001
200137033 163.06-04 Qualified Residence 09/14/2001
200137032 1031.00-00 Exchange of Property Held for Productive Use or Investment 09/14/2001
200137031 61.28-00 Damages, Court Awards, Settlements 09/14/2001
200137031 102.00-00 Gifts and Inheritances 09/14/2001

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