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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Número UILC Asunto Fecha de publicación
200108010 3401.01-00 Wages Subject to Withholding 02/23/2001
200108010 3401.04-01 Employer v. Not an Employer 02/23/2001
200108010 3402.00-00 Income Tax Collected at Source 02/23/2001
200108009 1502.20-00 Loss Disallowance Rule 02/23/2001
200108008 280G.01-00 Definitions 02/23/2001
200108008 4999.00-00 Golden Parachute Payments 02/23/2001
200108007 104.02-00 Workmen's Compensation 02/23/2001
200108006 1362.01-03 Late Elections 02/23/2001
200108005 368.00-00 Definitions Relating to Corporate Reorganizations 02/23/2001
200108004 6031.00-00 Return of Partnership Income 02/23/2001
200108003 61.43-00 Form v. Substance 02/23/2001
200108003 482.00-00 Allocation of Income and Deductions Among Taxpayers 02/23/2001
200108003 482.15-00 Sham Transaction 02/23/2001
200108003 704.01-01 Economic Effect Substantiality 02/23/2001
200108003 704.01-03 Substantiality 02/23/2001
200108003 704.02-00 Partner's Interest in Partnership 02/23/2001
200108003 6662.00-00 Accuracy-related penalty 02/23/2001
200108003 6662.01-00 Negligence 02/23/2001
200108003 6662.03-00 Substantial Valuation Overstatement Under Chapter 1 02/23/2001
200108002 807.02-00 Items Taken Into Account 02/23/2001
200108002 807.03-00 Method of Computing Reserves for Purposes of Computing Income 02/23/2001
200108002 807.05-01 Insurance, Life ISP - IRC Section 807 Basis Adjustment - Change in Basis v. Correction of Error 02/23/2001
200108001 162.00-00 Trade or Business (Deductible v. Not Deductible) 02/23/2001
200107042 414.08-00 Church Plan 02/16/2001
200107041 4942.03-07 Set-Asides 02/16/2001

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