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
200149003 162.04-03 Capture Insurance 12/07/2001
200149003 831.03-00 Whether Company Qualifies as Insurance Company 12/07/2001
200149002 925.00-00 Transfer Pricing Rules 12/07/2001
200149002 882.07-00 Interest deductions 12/07/2001
200149001 9100.22-00 Other 12/07/2001
200149001 1503.04-04 Dual Resident Corporation 12/07/2001
200148053 9999.98-00 Not Able to Identify Under Present List 11/30/2001
200148052 51.06.00-00 LIENS: Estate tax liens 11/30/2001
200148051 6213.07-01 Mathematical or Clerical Errors 11/30/2001
200148051 408A.00-00 Roth IRA 11/30/2001
200148051 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 11/30/2001
200148051 4973.00-00 Tax on Excess Contributions to Individual Retirement Accounts, Certain 403(b) Contracts and Certain Individual Retirement Annuities 11/30/2001
200148050 338.01-02 Time in which Election must be made 11/30/2001
200148050 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 11/30/2001
200148049 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/30/2001
200148048 3231.01-00 Employers v. Not Employers 11/30/2001
200148047 3231.01-00 Employers v. Not Employers 11/30/2001
200148046 3231.01-00 Employers v. Not Employers 11/30/2001
200148045 3231.01-00 Employers v. Not Employers 11/30/2001
200148044 338.01-02 Time in which Election must be made 11/30/2001
200148044 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 11/30/2001
200148043 9100.00-00 Extension of Time for Making Certain Elections 11/30/2001
200148042 1031.00-00 Exchange of Property Held for Productive Use or Investment 11/30/2001
200148041 2601.00-00 Tax On Generation Skipping Transfers 11/30/2001
200148040 104.02-00 Workmen's Compensation 11/30/2001

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