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
200036039 1362.00-00 Election by Small Business Corporation 09/08/2000
200036038 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 09/08/2000
200036037 280G.00-00 Golden Parachute Payments 09/08/2000
200036037 4999.00-00 Golden Parachute Payments 09/08/2000
200036036 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/08/2000
200036036 368.04-00 Assets for Control of Transferee (Type "D") 09/08/2000
200036035 280G.00-00 Golden Parachute Payments 09/08/2000
200036035 4999.00-00 Golden Parachute Payments 09/08/2000
200036034 280G.00-00 Golden Parachute Payments 09/08/2000
200036034 4999.00-00 Golden Parachute Payments 09/08/2000
200036033 148.00-00 Arbitrage 09/08/2000
200036032 280G.00-00 Golden Parachute Payments 09/08/2000
200036032 4999.00-00 Golden Parachute Payments 09/08/2000
200036031 280G.00-00 Golden Parachute Payments 09/08/2000
200036031 4999.00-00 Golden Parachute Payments 09/08/2000
200036030 368.06-00 Change in Identity, etc. (Type "F") 09/08/2000
200036030 1248.06-00 Non-Recognition Provisions 09/08/2000
200036029 1362.04-00 Inadvertent Terminations 09/08/2000
200036028 338.01-02 Time in which Election must be made 09/08/2000
200036028 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 09/08/2000
200036027 280G.00-00 Golden Parachute Payments 09/08/2000
200036027 4999.00-00 Golden Parachute Payments 09/08/2000
200036026 280G.00-00 Golden Parachute Payments 09/08/2000
200036026 4999.00-00 Golden Parachute Payments 09/08/2000
200036025 280G.00-00 Golden Parachute Payments 09/08/2000

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