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
200005007 1362.01-03 Late Elections 02/04/2000
200005006 83.01-00 When Includible in Gross Income 02/04/2000
200005006 1041.01-00 Transfers Incident to Divorce 02/04/2000
200005005 482.00-00 Allocation of Income and Deductions Among Taxpayers 02/04/2000
200005005 6224.00-00 Participation in Administrative Proceedings; Waivers; Agreements 02/04/2000
200005004 30.04-00 Definitions 02/04/2000
200005003 30.04-00 Definitions 02/04/2000
200005002 6404.04-01 Service Error or Delay 02/04/2000
200005001 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 02/04/2000
200004043 861.09-00 Allocation and Apportionment of Interest Expense (In General) 01/28/2000
200004042 401.28-00 Union-negotiated Multiemployer Pension Plans 01/28/2000
200004042 415.01-00 Limitation for Defined Benefit Plans 01/28/2000
200004041 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 01/28/2000
200004040 468A.00-00 Special Rules for Decommissioning Cost 01/28/2000
200004040 1012.06-00 Liabilities Assumed as Purchase Price 01/28/2000
200004040 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 01/28/2000
200004039 42.14-01 Correction of Administrative Errors and Omissions 01/28/2000
200004038 162.24-01 Before January 1, 1994 01/28/2000
200004038 46.01-00 Amount of Investment Credit 01/28/2000
200004037 2702.02-02 Personal Residence in Trust 01/28/2000
200004036 707.01-00 Not in Capacity as Partner 01/28/2000
200004035 355.01-01 Split-Off 01/28/2000
200004035 355.04-00 Business Purpose 01/28/2000
200004034 9999.98-00 Not Able to Identify Under Present List 01/28/2000
200004033 6651.04-00 Increase in Penalty for Failure to Pay Tax 01/28/2000

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