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
200025010 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/23/2000
200025009 355.01-00 Spin-Off 06/23/2000
200025009 368.04-00 Assets for Control of Transferee (Type "D") 06/23/2000
200025008 807.02-00 Items Taken Into Account 06/23/2000
200025008 807.04-01 Net Surrender Value Contract 06/23/2000
200025007 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/23/2000
200025006 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/23/2000
200025005 457.01-00 Year of Inclusion in Gross Income 06/23/2000
200025005 457.05-00 Eligible Deferred Compensation Plan Defined 06/23/2000
200025004 144.01-10 Manufacturing Facility 06/23/2000
200025003 6402.01-00 Credit of Overpayment Against Any Tax Liability 06/23/2000
200025003 6601.10-00 Request for Interest Netting 06/23/2000
200025003 6611.03-00 Interest on Credits 06/23/2000
200025002 162.02-00 Ordinary and Necessary (See Also Specific Headings Infra This Section) 06/23/2000
200025001 355.03-00 Active Business 06/23/2000
200025001 355.03-01 Five-Year Requirement 06/23/2000
200025001 83.01-00 When Includible in Gross Income 06/23/2000
200025001 162.07-29 Deductible by Whom 06/23/2000
200024058 861.09-07 Fair Market Value Method 06/16/2000
200024058 864.04-00 Rules for Allocating Interest, etc. (See Also 861.08 through 861.14) 06/16/2000
200024057 414.09-00 Certain Employee Contributions 06/16/2000
200024056 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 06/16/2000
200024055 529.00-00 Qualified State Tuition Programs 06/16/2000
200024054 501.09-01 Permissible Benefits 06/16/2000
200024054 512.09-00 Definitions 06/16/2000

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