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
200135019 9100.00-00 Extension of Time for Making Certain Elections 08/31/2001
200135018 146.07-00 Carryforward of Allocation 08/31/2001
200135018 9100.00-00 Extension of Time for Making Certain Elections 08/31/2001
200135017 1362.01-03 Late Elections 08/31/2001
200135016 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 08/31/2001
200135015 1235.00-00 Sale or Exchange of Patents (Capital Transaction v. Not a Capital Transaction) 08/31/2001
200135014 216.00-00 Deduction Of Taxes, Interest, And Business Depreciation By Cooperative Housing Corporation Tenant-Stockholder 08/31/2001
200135013 7701.00-00 Definitions 08/31/2001
200135012 1362.01-03 Late Elections 08/31/2001
200135011 385.01-00 Debt v. Equity 08/31/2001
200135011 1273.00-00 Determination of Amount of Original Issue Discount 08/31/2001
200135011 163.07-02 Related Foreign Person 08/31/2001
200135010 1362.01-03 Late Elections 08/31/2001
200135009 1362.02-03 Passive Investment Income 08/31/2001
200135008 1362.01-03 Late Elections 08/31/2001
200135007 2601.00-00 Tax On Generation Skipping Transfers 08/31/2001
200135007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/31/2001
200135006 1362.01-03 Late Elections 08/31/2001
200135005 992.03-00 Distributions to Meet Qualification Requirements 08/31/2001
200135004 1361.00-00 Definitions 08/31/2001
200135004 9100.00-00 Extension of Time for Making Certain Elections 08/31/2001
200135003 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 08/31/2001
200135002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/31/2001
200135001 351.00-00 Transfer to Corporation Controlled by Transferor 08/31/2001
200135001 482.06-00 Applicability to Nonrecognition Transactions 08/31/2001

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