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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숫자 UILC 주제 출시일
200211046 6050I.00-00 Returns Relating to Cash Received in Trade or Business 03/15/2002
200211045 9999.98-00 Not Able to Identify Under Present List 03/15/2002
200211044 7512.00-00 Separate Accounting for Certain Collected Taxes, etc. 03/15/2002
200211043 451.08-00 Tax Refunds 03/15/2002
200211042 61.00-00 Gross Income v. Not Gross Income 03/15/2002
200211042 61.49-01 Capital Gain v. Ordinary Income 03/15/2002
200211042 1221.00-00 Capital Asset v. Not a Capital Asset 03/15/2002
200211041 162.05-03 Compromise Settlement of Claims 03/15/2002
200211040 6751.00-00 Procedural Requirements for Notices of Penalties and Approval of Penalty Assessments 6662.01-00|Negligence 03/15/2002
200211040 6662.02-00 Substantial Understatement of Income Tax 03/15/2002
200211039 3231.01-00 Employers v. Not Employers 03/15/2002
200211038 3231.01-00 Employers v. Not Employers 03/15/2002
200211037 3121.10-01 In General 03/15/2002
200211036 2702.02-02 Personal Residence in Trust 03/15/2002
200211035 368.05-00 Recapitalization (Type "E") 03/15/2002
200211035 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 03/15/2002
200211034 2601.03-01 Irrevocable Trusts 03/15/2002
200211033 877.01-00 Principal Purpose--the Avoidance of Tax 03/15/2002
200211032 368.04-00 Assets for Control of Transferee (Type "D") 03/15/2002
200211032 355.01-01 Split-Off 03/15/2002
200211032 355.04-00 Business Purpose 03/15/2002
200211032 356.00-00 Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) 03/15/2002
200211032 1361.00-00 Definitions 03/15/2002
200211031 338.01-02 Time in which Election must be made 03/15/2002
200211031 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/15/2002

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