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
200104036 4945.04-06 Expenditure Responsibility 01/26/2001
200104035 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 01/26/2001
200104034 4942.03-07 Set-Asides 01/26/2001
200104033 401.06-01 In General 01/26/2001
200104032 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 01/26/2001
200104032 4941.04-00 Definition of Self-Dealing 01/26/2001
200104032 4942.03-05 Qualifying Distribution 01/26/2001
200104032 4944.05-00 Definitions 01/26/2001
200104032 4945.04-00 Definition of Taxable Expenditure 01/26/2001
200104031 512.01-01 Rents and Royalties 01/26/2001
200104031 1245.01-03 Section 1245 Property 01/26/2001
200104030 468B.02-00 Taxation of Designated Settlement Funds 01/26/2001
200104029 9999.98-00 Not Able to Identify Under Present List 01/26/2001
200104028 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/26/2001
200104028 368.04-00 Assets for Control of Transferee (Type "D") 01/26/2001
200104027 1502.75-00 Filing Requirements 01/26/2001
200104027 9100.20-00 Section 1502; Election to File Consolidated Return 01/26/2001
200104026 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 01/26/2001
200104025 351.00-00 Transfer to Corporation Controlled by Transferor 01/26/2001
200104025 355.01-00 Spin-Off 01/26/2001
200104025 355.03-00 Active Business 01/26/2001
200104025 355.04-00 Business Purpose 01/26/2001
200104024 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/26/2001
200104024 1248.00-00 Gain From Certain Sales or Exchanges of Stock in Certain Foreign Corporations 01/26/2001
200104024 1248.06-00 Non-Recognition Provisions 01/26/2001

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