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
200003004 833.02-00 Special Deduction 01/21/2000
200003004 172.01-00 Carryback and Carryover 01/21/2000
200003003 7436.05-01 Restrictions on Assessment 01/21/2000
200003002 1001.12-05 Restrictive Sales Agreement 01/21/2000
200003002 954.02-05 Sale or Exchange of Property 01/21/2000
200003001 482.08-00 Interest 01/21/2000
200003001 482.08-04 Loan v. Capital Contribution 01/21/2000
200003001 1442.04-00 Interest 01/21/2000
200002052 414.09-00 Certain Employee Contributions 01/14/2000
200002051 414.09-00 Certain Employee Contributions 01/14/2000
200002050 414.08-00 Church Plan 01/14/2000
200002049 851.01-00 Election to be Regulated Investment Company 01/14/2000
200002049 9100.00-00 Extension of Time for Making Certain Elections 01/14/2000
200002048 42.14-01 Correction of Administrative Errors and Omissions 01/14/2000
200002047 61.09-31 Insurance Benefits 01/14/2000
200002047 79.00-00 Group-Term Life Insurance--Employees (Payments Included v. Not Included) 01/14/2000
200002046 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 01/14/2000
200002045 7216.20-01 Other Provisions of Code 01/14/2000
200002044 9999.98-00 Not Able to Identify Under Present List 01/14/2000
200002043 2.02-00 Head of Household 01/14/2000
200002043 32.03-00 Qualifying Child 01/14/2000
200002042 860D.01-00 Election 01/14/2000
200002042 9100.00-00 Extension of Time for Making Certain Elections 01/14/2000
200002041 877.00-00 Expatriation to Avoid Tax 01/14/2000
200002040 107.01-00 Rental Allowance 01/14/2000

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