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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Nimewo UILC Sijè Dat Piblikasyon
Nimewo 200025007 UILC 4051.00-00 Sijè Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) Dat Piblikasyon 06/23/2000
Nimewo 200025006 UILC 4051.00-00 Sijè Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) Dat Piblikasyon 06/23/2000
Nimewo 200025005 UILC 457.01-00 Sijè Year of Inclusion in Gross Income Dat Piblikasyon 06/23/2000
Nimewo 200025005 UILC 457.05-00 Sijè Eligible Deferred Compensation Plan Defined Dat Piblikasyon 06/23/2000
Nimewo 200025004 UILC 144.01-10 Sijè Manufacturing Facility Dat Piblikasyon 06/23/2000
Nimewo 200025003 UILC 6402.01-00 Sijè Credit of Overpayment Against Any Tax Liability Dat Piblikasyon 06/23/2000
Nimewo 200025003 UILC 6601.10-00 Sijè Request for Interest Netting Dat Piblikasyon 06/23/2000
Nimewo 200025003 UILC 6611.03-00 Sijè Interest on Credits Dat Piblikasyon 06/23/2000
Nimewo 200025002 UILC 162.02-00 Sijè Ordinary and Necessary (See Also Specific Headings Infra This Section) Dat Piblikasyon 06/23/2000
Nimewo 200025001 UILC 355.03-00 Sijè Active Business Dat Piblikasyon 06/23/2000
Nimewo 200025001 UILC 355.03-01 Sijè Five-Year Requirement Dat Piblikasyon 06/23/2000
Nimewo 200025001 UILC 83.01-00 Sijè When Includible in Gross Income Dat Piblikasyon 06/23/2000
Nimewo 200025001 UILC 162.07-29 Sijè Deductible by Whom Dat Piblikasyon 06/23/2000
Nimewo 200024058 UILC 861.09-07 Sijè Fair Market Value Method Dat Piblikasyon 06/16/2000
Nimewo 200024058 UILC 864.04-00 Sijè Rules for Allocating Interest, etc. (See Also 861.08 through 861.14) Dat Piblikasyon 06/16/2000
Nimewo 200024057 UILC 414.09-00 Sijè Certain Employee Contributions Dat Piblikasyon 06/16/2000
Nimewo 200024056 UILC 401.00-00 Sijè Qualified Pension, Profit-Sharing, and Stock Bonus Plan Dat Piblikasyon 06/16/2000
Nimewo 200024055 UILC 529.00-00 Sijè Qualified State Tuition Programs Dat Piblikasyon 06/16/2000
Nimewo 200024054 UILC 501.09-01 Sijè Permissible Benefits Dat Piblikasyon 06/16/2000
Nimewo 200024054 UILC 512.09-00 Sijè Definitions Dat Piblikasyon 06/16/2000
Nimewo 200024054 UILC 419.11-00 Sijè Qualified Asset Account Dat Piblikasyon 06/16/2000
Nimewo 200024054 UILC 111.00-00 Sijè Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) Dat Piblikasyon 06/16/2000
Nimewo 200024054 UILC 61.44-00 Sijè Recovery of Items Previously Deducted--Tax Benefit Dat Piblikasyon 06/16/2000
Nimewo 200024053 UILC 501.00-00 Sijè Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Dat Piblikasyon 06/16/2000
Nimewo 200024053 UILC 507.00-00 Sijè Termination of Private Foundation Status Dat Piblikasyon 06/16/2000