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
200042010 1362.01-03 Late Elections 10/20/2000
200042009 1362.04-00 Inadvertent Terminations 10/20/2000
200042008 9100.00-00 Extension of Time for Making Certain Elections 10/20/2000
200042008 1362.04-00 Inadvertent Terminations 10/20/2000
200042007 7453.31-00 Evidence and its Submission 10/20/2000
200042006 468A.00-00 Special Rules for Decommissioning Cost 10/20/2000
200042006 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 10/20/2000
200042006 1012.06-00 Liabilities Assumed as Purchase Price 10/20/2000
200042006 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 10/20/2000
200042005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/20/2000
200042004 351.00-00 Transfer to Corporation Controlled by Transferor 10/20/2000
200042003 6601.02-01 Starting Date (Avon Products) 10/20/2000
200042003 6611.00-00 Interest on Overpayments (Interest v. No Interest) 10/20/2000
200042001 183.02-00 Separate Activities 10/20/2000
200042001 162.07-10 Close Corporations 10/20/2000
200041042 401.06-00 Required Distributions 10/13/2000
200041042 408.00-00 Individual Retirement Accounts 10/13/2000
200041041 401.06-00 Required Distributions 10/13/2000
200041041 408.00-00 Individual Retirement Accounts 10/13/2000
200041040 401.06-00 Required Distributions 10/13/2000
200041040 408.00-00 Individual Retirement Accounts 10/13/2000
200041039 401.06-00 Required Distributions 10/13/2000
200041039 401.06-02 Employee Dies Before Entire Interest Distributed 10/13/2000
200041038 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/13/2000
200041037 507.00-00 Termination of Private Foundation Status 10/13/2000

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