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
200034029 152.06-00 Over 1/2 Support 08/25/2000
200034028 28.00.00-00 ERRONEOUS REFUNDS 08/25/2000
200034027 6050I.00-00 Returns Relating to Cash Received in Trade or Business 08/25/2000
200034026 7623.00-00 Expenses of Detection and Punishment of Frauds 08/25/2000
200034026 7624.00-00 Reimbursement to State and Local Law Enforcement Agencies 08/25/2000
200034025 61.08-00 General Exclusions From Gross Income 08/25/2000
200034025 163.00-00 Interest 08/25/2000
200034024 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 08/25/2000
200034023 1362.01-03 Late Elections 08/25/2000
200034022 7701.03-06 Liquidating Trusts 08/25/2000
200034022 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 08/25/2000
200034021 2652.00-00 Other Definitions 08/25/2000
200034021 9100.00-00 Extension of Time for Making Certain Elections 08/25/2000
200034020 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 08/25/2000
200034019 664.03-02 Charitable Remainder Unitrust 08/25/2000
200034018 1362.01-03 Late Elections 08/25/2000
200034017 1362.02-03 Passive Investment Income 08/25/2000
200034016 1362.01-03 Late Elections 08/25/2000
200034015 2601.00-00 Tax On Generation Skipping Transfers 08/25/2000
200034014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/25/2000
200034013 280G.01-00 Definitions 08/25/2000
200034013 4999.00-00 Golden Parachute Payments 08/25/2000
200034012 301.00-00 Distributions of Property 08/25/2000
200034012 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/25/2000
200034012 355.01-00 Spin-Off 08/25/2000

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