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
200046034 9114.03-12 France 11/17/2000
200046034 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 11/17/2000
200046033 42.10-00 Recapture of Credit 11/17/2000
200046032 1362.01-03 Late Elections 11/17/2000
200046031 9100.00-00 Extension of Time for Making Certain Elections 11/17/2000
200046030 368.03-00 Stock for Property (Type "C") 11/17/2000
200046030 368.13-00 Transactions Involving Two or More Investment Companies 11/17/2000
200046029 9100.22-00 Other 11/17/2000
200046029 861.00-00 Income From Sources Within the U.S. 11/17/2000
200046028 1362.01-03 Late Elections 11/17/2000
200046027 338.01-02 Time in which Election must be made 11/17/2000
200046027 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 11/17/2000
200046026 338.01-02 Time in which Election must be made 11/17/2000
200046026 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 11/17/2000
200046025 61.00-00 Gross Income v. Not Gross Income 11/17/2000
200046025 61.03-00 Loan or Mortgage v. Sale 11/17/2000
200046025 61.43-00 Form v. Substance 11/17/2000
200046025 451.01-00 Annual Theory 11/17/2000
200046024 338.01-02 Time in which Election must be made 11/17/2000
200046024 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 11/17/2000
200046023 40.00-00 Alcohol Used as Fuel 11/17/2000
200046023 702.01-09 Credits 11/17/2000
200046022 1362.01-03 Late Elections 11/17/2000
200046021 148.00-00 Arbitrage 11/17/2000
200046021 148.02-01 Investment Property 11/17/2000

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