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
200033049 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 08/18/2000
200033049 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/18/2000
200033048 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 08/18/2000
200033048 72.20-04 Substantially Equal Payments 08/18/2000
200033047 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.) 08/18/2000
200033047 3402.00-00 Income Tax Collected at Source 08/18/2000
200033047 3301.00-00 Rate of Tax 08/18/2000
200033046 501.04-02 Prepaid Medical Care Association (See Also 0501.03-10) 08/18/2000
200033046 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/18/2000
200033045 6402.00-00 Authority to Make Credits or Refunds 08/18/2000
200033044 7602.00-00 Examination of Books and Witnesses 08/18/2000
200033044 7609.00-00 Special Procedures for Third-Party Summonses 08/18/2000
200033043 3121.01-01 Back Pay 08/18/2000
200033042 355.01-00 Spin-Off 08/18/2000
200033042 368.04-00 Assets for Control of Transferee (Type "D") 08/18/2000
200033041 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/18/2000
200033041 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/18/2000
200033040 9100.22-00 Other 08/18/2000
200033040 884.00-00 Branch Tax 08/18/2000
200033039 1362.01-03 Late Elections 08/18/2000
200033038 17.37.00-00 COMPROMISE AND SETTLEMENT: Rejection 08/18/2000
200033037 355.01-00 Spin-Off 08/18/2000
200033037 368.04-00 Assets for Control of Transferee (Type "D") 08/18/2000
200033036 1362.02-03 Passive Investment Income 08/18/2000
200033035 708.01-00 Termination 08/18/2000

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