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
200012085 7502.00-00 Timely Mailing Treated as Timely Filing 03/24/2000
200012085 6081.01-00 Taxpayer Abroad 03/24/2000
200012084 115.02-00 Separate Entity v. Integral Part 03/24/2000
200012083 401.29-00 Cash or Deferred Arrangements 03/24/2000
200012082 165.13-00 Abandonment Losses 03/24/2000
200012082 468A.00-00 Special Rules for Decommissioning Cost 03/24/2000
200012081 6045.01-00 Status as Broker 03/24/2000
200012080 6041.08-00 Payments By United States Or A State 03/24/2000
200012080 6049.03-00 Exceptions 03/24/2000
200012079 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 03/24/2000
200012079 6103.12-00 Disclosure for Purposes Other Than Tax Administration 03/24/2000
200012078 3121.12-00 Tips Included for Both Employee and Employer Taxes 03/24/2000
200012077 877.01-00 Principal Purpose--the Avoidance of Tax 03/24/2000
200012076 691.00-00 Recipients of Income in Respect of Decedents 03/24/2000
200012075 1362.01-03 Late Elections 03/24/2000
200012074 671.02-00 Persons Treated as Grantors 03/24/2000
200012074 1001.02-07 Property Differing Materially 03/24/2000
200012074 2501.01-00 Gift v. Not a Gift 03/24/2000
200012074 2602.00-00 Amount of Tax 03/24/2000
200012073 338.01-02 Time in which Election must be made 03/24/2000
200012073 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 03/24/2000
200012072 9100.00-00 Extension of Time for Making Certain Elections 03/24/2000
200012072 7701.00-00 Definitions 03/24/2000
200012071 9100.20-00 Section 1502; Election to File Consolidated Return 03/24/2000
200012070 338.01-02 Time in which Election must be made 03/24/2000

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