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. obÌåÓýever, it is important to note that pursuant to such items cannot be used or cited as precedent.

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°Õ¨¬³¾ Tr? Gi¨²p
S? UILC Ch? ?? Ng¨¤y Ph¨¢t H¨¤nh
199943037 1033.02-00 Definition of Involuntary Conversion Events 10/29/1999
199943036 351.00-00 Transfer to Corporation Controlled by Transferor 10/29/1999
199943036 368.06-00 Change in Identity, etc. (Type "F") 10/29/1999
199943035 265.04-00 Interest Expenses Relating to Tax-Exempts 10/29/1999
199943034 265.04-00 Interest Expenses Relating to Tax-Exempts 10/29/1999
199943033 42.14-01 Correction of Administrative Errors and Omissions 10/29/1999
199943032 280G.01-00 Definitions 10/29/1999
199943032 4999.00-00 Golden Parachute Payments 10/29/1999
199943031 1362.02-03 Passive Investment Income 10/29/1999
199943030 351.01-00 Control v. No Control by Transferor 10/29/1999
199943030 355.01-00 Spin-Off 10/29/1999
199943029 1362.01-03 Late Elections 10/29/1999
199943028 1362.01-03 Late Elections 10/29/1999
199943027 9100.09-00 Section 442; Accounting Periods 10/29/1999
199943026 1362.01-03 Late Elections 10/29/1999
199943025 9100.09-00 Section 442; Accounting Periods 10/29/1999
199943024 9100.09-00 Section 442; Accounting Periods 10/29/1999
199943023 1362.01-03 Late Elections 10/29/1999
199943022 1362.00-00 Election by Small Business Corporation 10/29/1999
199943021 9999.98-00 Not Able to Identify Under Present List 10/29/1999
199943020 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/29/1999
199943020 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/29/1999
199943019 9100.18-00 Section 927; FSC Election 10/29/1999
199943018 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 10/29/1999
199943018 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 10/29/1999