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
200021008 83.04-02 Cancellation 05/26/2000
200021008 83.08-00 Deduction by Employer 05/26/2000
200021008 482.00-00 Allocation of Income and Deductions Among Taxpayers 05/26/2000
200021007 1001.02-00 Amount Realized 05/26/2000
200021007 2501.01-00 Gift v. Not a Gift 05/26/2000
200021007 2601.00-00 Tax On Generation Skipping Transfers 05/26/2000
200021006 56.15-00 Adjusted Earnings and Profits 05/26/2000
200021005 482.08-00 Interest 05/26/2000
200021005 1274.00-00 Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property 05/26/2000
200021005 7872.00-00 Treatment of Loans with Below Market Interest Rates 05/26/2000
200021005 7872.06-02 Below Market Loans Involving Foreign Persons 05/26/2000
200021003 833.02-00 Special Deduction 05/26/2000
200021002 368.01-00 Statutory Merger or Consolidation (Type "A") 05/26/2000
200021001 3121.02-07 Mandatory Coverage of State, etc., Employees 05/26/2000
200020063 72.20-04 Substantially Equal Payments 05/19/2000
200020062 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/19/2000
200020062 408.00-00 Individual Retirement Accounts 05/19/2000
200020061 414.00-00 Definitions and Special Rules 05/19/2000
200020060 501.22-00 Section 501(c)(22) Organizations 05/19/2000
200020060 4941.04-00 Definition of Self-Dealing 05/19/2000
200020060 4945.04-00 Definition of Taxable Expenditure 05/19/2000
200020059 4942.00-00 Taxes on Failure to Distribute Income 05/19/2000
200020058 507.00-00 Termination of Private Foundation Status 05/19/2000
200020057 501.03-08 Educational Organizations 05/19/2000
200020057 509.02-02 Supporting Organizations 05/19/2000

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