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
200028038 507.03-00 Termination Under Section 507(b)(1)(A) 07/14/2000
200028038 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 07/14/2000
200028038 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/14/2000
200028038 4942.00-00 Taxes on Failure to Distribute Income 07/14/2000
200028038 4944.00-00 Excise Tax on "Jeopardizing" Investments 07/14/2000
200028038 4945.00-00 Excise Taxes on Taxable Expenditures 07/14/2000
200028037 4942.03-01 Undistributed Income 07/14/2000
200028037 4942.03-05 Qualifying Distribution 07/14/2000
200028037 4942.03-07 Set-Asides 07/14/2000
200028036 6343.00-00 Authority to Release Levy 07/14/2000
200028036 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 07/14/2000
200028035 32.02-00 Earned Income 07/14/2000
200028034 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 07/14/2000
200028033 6501.03-01 Date Return Filed 07/14/2000
200028032 6109.03-00 Employer ID Numbers 07/14/2000
200028031 09.13.01-00 BANK. Code Cases: Ch.13: Confirmation of plan (1325) 07/14/2000
200028030 882.04-00 Allocation of Deductions 07/14/2000
200028029 1341.02-00 Amount Previously Included in Income v. Not Included 07/14/2000
200028028 7201.00-00 Attempt to Evade or Defeat Tax 07/14/2000
200028027 368.03-00 Stock for Property (Type "C") 07/14/2000
200028026 1362.04-00 Inadvertent Terminations 07/14/2000
200028025 877.01-00 Principal Purpose--the Avoidance of Tax 07/14/2000
200028024 338.01-02 Time in which Election must be made 07/14/2000
200028024 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 07/14/2000
200028023 877.01-00 Principal Purpose--the Avoidance of Tax 07/14/2000

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