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
200339020 1362.01-03 Late Elections 09/26/2003
200339019 1362.01-03 Late Elections 09/26/2003
200339018 642.03-00 Charitable Deduction 09/26/2003
200339018 671.02-00 Persons Treated as Grantors 09/26/2003
200339018 2522.02-04 Guaranteed Annuity and Unitrust Interests 09/26/2003
200339017 127.00-00 Educational Assistance Programs 09/26/2003
200339016 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 09/26/2003
200339016 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 09/26/2003
200339015 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 09/26/2003
200339015 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 09/26/2003
200339014 41.01-00 Alternative Incremental Credit 09/26/2003
200339013 41.01-00 Alternative Incremental Credit 09/26/2003
200339012 148.02-00 Higher Yielding Investment 09/26/2003
200339011 146.07-00 Carryforward of Allocation 09/26/2003
200339011 9100.00-00 Extension of Time for Making Certain Elections 09/26/2003
200339010 1042.00-00 Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives 09/26/2003
200339009 143.07-01 Average Area Purchase Price 09/26/2003
200339008 368.05-00 Recapitalization (Type "E") 09/26/2003
200339008 1502.75-10 When Group Remains in Existence 09/26/2003
200339007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/26/2003
200339007 355.04-00 Business Purpose 09/26/2003
200339006 3121.04-01 Common Law Tests 09/26/2003
200339006 3306.05-00 Employees 09/26/2003
200339006 3401.04-02 Employee v. Not an Employee 09/26/2003
200339005 9100.00-00 Extension of Time for Making Certain Elections 09/26/2003