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
200011047 6654.00-00 Failure By Individual to Pay Estimated Income Tax 03/17/2000
200011046 17.00.00-00 COMPROMISE AND SETTLEMENT 03/17/2000
200011045 877.01-00 Principal Purpose--the Avoidance of Tax 03/17/2000
200011044 9114.13-01 U.S. Virgin Islands 03/17/2000
200011043 877.01-00 Principal Purpose--the Avoidance of Tax 03/17/2000
200011042 877.01-00 Principal Purpose--the Avoidance of Tax 03/17/2000
200011041 368.00-00 Definitions Relating to Corporate Reorganizations 03/17/2000
200011040 1362.01-03 Late Elections 03/17/2000
200011039 877.01-00 Principal Purpose--the Avoidance of Tax 03/17/2000
200011038 877.01-00 Principal Purpose--the Avoidance of Tax 03/17/2000
200011037 9100.22-00 Other 03/17/2000
200011037 877.08-00 Ruling Submission by Expatriating Long-Term Resident 03/17/2000
200011036 351.01-00 Control v. No Control by Transferor 03/17/2000
200011036 731.01-00 Recognition of Gain 03/17/2000
200011035 351.00-00 Transfer to Corporation Controlled by Transferor 03/17/2000
200011034 42.14-01 Correction of Administrative Errors and Omissions 03/17/2000
200011033 355.01-01 Split-Off 03/17/2000
200011033 368.04-00 Assets for Control of Transferee (Type "D") 03/17/2000
200011032 1362.01-03 Late Elections 03/17/2000
200011031 3406.00-00 Backup Withholding 03/17/2000
200011031 6041.06-00 Exceptions 03/17/2000
200011031 6042.03-00 Exceptions 03/17/2000
200011031 6045.00-00 Returns of Brokers 03/17/2000
200011030 1362.04-00 Inadvertent Terminations 03/17/2000
200011029 1362.01-03 Late Elections 03/17/2000

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