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
200102051 513.00-00 Unrelated v. Not Unrelated Trade or Business 01/12/2001
200102051 513.02-00 Advertising, etc., Activities 01/12/2001
200102050 1362.01-03 Late Elections 01/12/2001
200102049 6050I.00-00 Returns Relating to Cash Received in Trade or Business 01/12/2001
200102048 6020.02-00 Return Prepared by IRS Personnel 01/12/2001
200102048 6651.04-00 Increase in Penalty for Failure to Pay Tax 01/12/2001
200102048 6651.20-00 Return Prepared by Service 01/12/2001
200102047 6701.01-00 Person Liable 01/12/2001
200102047 6702.00-00 Frivolous Income Tax Return 01/12/2001
200102046 9999.98-00 Not Able to Identify Under Present List 01/12/2001
200102045 355.01-01 Split-Off 01/12/2001
200102045 368.04-00 Assets for Control of Transferee (Type "D") 01/12/2001
200102044 61.00-00 Gross Income v. Not Gross Income 01/12/2001
200102044 61.03-00 Loan or Mortgage v. Sale 01/12/2001
200102044 61.43-00 Form v. Substance 01/12/2001
200102044 451.01-00 Annual Theory 01/12/2001
200102043 6231.03-00 Partnership Item 01/12/2001
200102042 423.00-00 Employee Stock Purchase Plans 01/12/2001
200102041 861.09-06 Asset Method of Apportionment 01/12/2001
200102040 2601.00-00 Tax On Generation Skipping Transfers 01/12/2001
200102039 2601.00-00 Tax On Generation Skipping Transfers 01/12/2001
200102038 368.04-00 Assets for Control of Transferee (Type "D") 01/12/2001
200102037 7701.00-00 Definitions 01/12/2001
200102036 355.01-00 Spin-Off 01/12/2001
200102036 368.04-00 Assets for Control of Transferee (Type "D") 01/12/2001

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