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
200043034 351.00-00 Transfer to Corporation Controlled by Transferor 10/27/2000
200043034 368.00-00 Definitions Relating to Corporate Reorganizations 10/27/2000
200043033 1362.01-03 Late Elections 10/27/2000
200043032 368.09-01 Several Steps 10/27/2000
200043031 2013.00-00 Credit for tax on Prior transfers 10/27/2000
200043031 6166.00-00 Extension of Time to Pay Estate Tax 10/27/2000
200043030 6166.00-00 Extension of Time to Pay Estate Tax 10/27/2000
200043029 2055.12-00 Charitable and Noncharitable Interest (Tax Reform Act of 1969) 10/27/2000
200043029 2041.03-00 General Power v. Not a General Power 10/27/2000
200043028 355.01-01 Split-Off 10/27/2000
200043028 368.00-00 Definitions Relating to Corporate Reorganizations 10/27/2000
200043027 1001.01-00 Allocation of Sales Price 10/27/2000
200043027 2501.01-00 Gift v. Not a Gift 10/27/2000
200043027 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 10/27/2000
200043026 1362.01-03 Late Elections 10/27/2000
200043025 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/27/2000
200043025 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/27/2000
200043024 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/27/2000
200043024 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/27/2000
200043023 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/27/2000
200043023 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/27/2000
200043022 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/27/2000
200043022 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/27/2000
200043021 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/27/2000
200043021 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/27/2000

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