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
200013018 1504.00-00 Definitions 03/31/2000
200013017 41.00-00 Credit for Increasing Research Activities 03/31/2000
200013016 1502.77-00 Common Parent Agent for Subsidiaries 03/31/2000
200013015 2519.00-00 Disposition of Certain Life Estates 03/31/2000
200013015 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 03/31/2000
200013014 1001.02-00 Amount Realized 03/31/2000
200013014 2601.00-00 Tax On Generation Skipping Transfers 03/31/2000
200013013 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 03/31/2000
200013012 2041.03-00 General Power v. Not a General Power 03/31/2000
200013012 2514.03-00 Definition of General Power of Appointment 03/31/2000
200013011 9200.00-00 Tax Shelter (Use This Category Only When No Other Category Is Appropriate) 03/31/2000
200013011 9999.97-00 Substance v. Form Issues Not Contained in Present List 03/31/2000
200013010 482.09-00 Services 03/31/2000
200013010 482.11-08 Cost Sharing Agreements 03/31/2000
200013009 368.06-00 Change in Identity, etc. (Type "F") 03/31/2000
200013009 351.00-00 Transfer to Corporation Controlled by Transferor 03/31/2000
200013008 1016.00-00 Adjustment v. No Adjustment to Basis 03/31/2000
200013007 1362.01-03 Late Elections 03/31/2000
200013006 165.13-00 Abandonment Losses 03/31/2000
200013006 597.01-00 By Federal Savings and Loan Insurance Corp. 03/31/2000
200013005 104.02-00 Workmen's Compensation 03/31/2000
200013004 9214.04-00 Computer Leasing 03/31/2000
200013003 09.19.01-00 BC: Determ. of tax liab.: Amount /legality of any tax liability 03/31/2000
200013002 6213.07-00 Exceptions to Restrictions 03/31/2000
200013001 9999.98-00 Not Able to Identify Under Present List 03/31/2000

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