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
200040004 83.01-00 When Includible in Gross Income 10/06/2000
200040004 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 10/06/2000
200040004 461.06-01 Accrual Basis 10/06/2000
200040003 368.05-00 Recapitalization (Type "E") 10/06/2000
200040003 368.14-00 Transfer by Corporation in Title 11 Case (Type "G") 10/06/2000
200040001 197.00-00 Amortization of Goodwill & Certain Other Intangibles 10/06/2000
200040001 7872.05-04 Tax-Avoidance Loans 10/06/2000
200039037 61.09-18 Discharge of Indebtedness 09/29/2000
200039036 414.09-00 Certain Employee Contributions 09/29/2000
200039035 412.06-00 Minimum Funding Waiver 09/29/2000
200039034 6404.05-01 Erroneous Written Advice 09/29/2000
200039033 355.01-01 Split-Off 09/29/2000
200039033 368.04-00 Assets for Control of Transferee (Type "D") 09/29/2000
200039032 301.00-00 Distributions of Property 09/29/2000
200039032 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/29/2000
200039032 355.01-00 Spin-Off 09/29/2000
200039032 368.04-00 Assets for Control of Transferee (Type "D") 09/29/2000
200039031 2702.00-00 Special Valuation Rules for Transfers in Trust 09/29/2000
200039030 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/29/2000
200039029 280G.00-00 Golden Parachute Payments 09/29/2000
200039029 280G.01-01 Parachute Payment 09/29/2000
200039029 280G.04-00 Reductions for Reasonable Compensation 09/29/2000
200039028 162.36-02 Covered Employees 09/29/2000
200039027 856.01-00 Income Requirements 09/29/2000
200039026 1362.01-03 Late Elections 09/29/2000

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