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
200111002 877.01-00 Principal Purpose--the Avoidance of Tax 03/16/2001
200111001 163.00-00 Interest 03/16/2001
200111001 212.00-00 Expenses for Production of Income 03/16/2001
200111001 469.00-00 Passive Activity Losses and Credits Limited 03/16/2001
200110034 401.06-00 Required Distributions 03/09/2001
200110034 401.06-01 In General 03/09/2001
200110033 401.06-02 Employee Dies Before Entire Interest Distributed 03/09/2001
200110033 408.03-00 Rollover Contributions 03/09/2001
200110033 72.20-02 Death 03/09/2001
200110032 9999.98-00 Not Able to Identify Under Present List 03/09/2001
200110031 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 03/09/2001
200110030 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 03/09/2001
200110029 6404.00-00 Abatements 03/09/2001
200110029 7122.00-00 Compromises 03/09/2001
200110028 09.08.00-00 BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) 03/09/2001
200110028 42.00.00-00 INNOCENT SPOUSE 03/09/2001
200110027 9100.18-00 Section 927; FSC Election 03/09/2001
200110027 927.04-00 Election and Termination of Election 03/09/2001
200110026 1362.04-00 Inadvertent Terminations 03/09/2001
200110025 280G.00-00 Golden Parachute Payments 03/09/2001
200110025 4999.00-00 Golden Parachute Payments 03/09/2001
200110024 265.04-00 Interest Expenses Relating to Tax-Exempts 03/09/2001
200110023 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/09/2001
200110023 754.02-00 Timeliness of Election 03/09/2001
200110022 61.00-00 Gross Income v. Not Gross Income 03/09/2001

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