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
200023044 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/09/2000
200023043 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/09/2000
200023042 1362.01-03 Late Elections 06/09/2000
200023041 1362.01-03 Late Elections 06/09/2000
200023040 355.01-00 Spin-Off 06/09/2000
200023039 9100.22-00 Other 06/09/2000
200023039 1503.04-04 Dual Resident Corporation 06/09/2000
200023038 1362.01-03 Late Elections 06/09/2000
200023037 1362.01-03 Late Elections 06/09/2000
200023036 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/09/2000
200023035 355.01-00 Spin-Off 06/09/2000
200023035 368.04-00 Assets for Control of Transferee (Type "D") 06/09/2000
200023034 1362.01-03 Late Elections 06/09/2000
200023033 1362.00-00 Election by Small Business Corporation 06/09/2000
200023032 1362.01-03 Late Elections 06/09/2000
200023031 355.06-00 Device 06/09/2000
200023030 691.00-00 Recipients of Income in Respect of Decedents 06/09/2000
200023029 1362.01-03 Late Elections 06/09/2000
200023028 1362.01-03 Late Elections 06/09/2000
200023027 1362.01-03 Late Elections 06/09/2000
200023026 2652.01-02 Special Election for QTIP 06/09/2000
200023026 9100.00-00 Extension of Time for Making Certain Elections 06/09/2000
200023025 852.04-00 Exempt Interest Dividends 06/09/2000
200023024 312.00-00 Effect on Earnings and Profits (Decrease v. No Decrease) 06/09/2000
200023024 964.01-00 Earnings and Profits 06/09/2000

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