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
199916022 1362.00-00 Election by Small Business Corporation 04/23/1999
199916021 1362.00-00 Election by Small Business Corporation 04/23/1999
199916020 42.14-00 Secretary's Authority to Provide Regulations 04/23/1999
199916019 9100.00-00 Extension of Time for Making Certain Elections 04/23/1999
199916018 1362.00-00 Election by Small Business Corporation 04/23/1999
199916017 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 04/23/1999
199916017 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 04/23/1999
199916016 1362.04-00 Inadvertent Terminations 04/23/1999
199916015 9100.00-00 Extension of Time for Making Certain Elections 04/23/1999
199916014 368.06-00 Change in Identity, etc. (Type "F") 04/23/1999
199916014 355.01-00 Spin-Off 04/23/1999
199916013 6231.00-00 Definitions and Special Rules 04/23/1999
199916012 6201.01-00 Administrative Procedures 04/23/1999
199916011 62.00-00 Adjusted Gross Income Defined 04/23/1999
199916011 62.02-00 Trade and Business Deductions of Employees 04/23/1999
199916011 62.02-02 Reimbursements 04/23/1999
199916010 3121.00-00 Definitions 04/23/1999
199916010 3121.18-00 Applicable Contribution Base 04/23/1999
199916010 3306.00-00 Definitions 04/23/1999
199916010 3306.01-00 Employers 04/23/1999
199916009 3121.15-00 Application of Hospital Insurance Tax to Federal, State, and Local Government 04/23/1999
199916008 1502.13-00 Intercompany Transactions 04/23/1999
199916007 1502.20-00 Loss Disallowance Rule 04/23/1999
199916006 7872.05-03 Corporation-Shareholders Loans 04/23/1999
199916006 7872.05-07 Indirect Loans 04/23/1999