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
200115038 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 04/13/2001
200115038 4941.04-00 Definition of Self-Dealing 04/13/2001
200115038 4942.03-05 Qualifying Distribution 04/13/2001
200115038 4944.00-00 Excise Tax on "Jeopardizing" Investments 04/13/2001
200115038 4945.04-06 Expenditure Responsibility 04/13/2001
200115038 6033.02-01 Private Foundation 04/13/2001
200115037 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 04/13/2001
200115036 162.36-02 Covered Employees 04/13/2001
200115035 6331.18-00 Levy Procedure 04/13/2001
200115034 217.13-00 Year Deductible 04/13/2001
200115033 62.00-00 Adjusted Gross Income Defined 04/13/2001
200115033 62.02-02 Reimbursements 04/13/2001
200115033 62.02-03 Non-Reimbursements Arrangements 04/13/2001
200115032 212.18-00 Tax Matters 04/13/2001
200115031 9999.98-00 Not Able to Identify Under Present List 04/13/2001
200115030 368.03-01 Substantially All the Property 04/13/2001
200115030 368.03-00 Stock for Property (Type "C") 04/13/2001
200115029 1362.01-03 Late Elections 04/13/2001
200115028 817.08-04 Look-Through Diversification 04/13/2001
200115027 368.08-01 Savings and Loan or Life Insurance Companies 04/13/2001
200115026 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 04/13/2001
200115025 9100.22-00 Other 04/13/2001
200115025 1503.04-04 Dual Resident Corporation 04/13/2001
200115024 877.01-00 Principal Purpose--the Avoidance of Tax 04/13/2001
200115023 856.01-00 Income Requirements 04/13/2001

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