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
200018054 1362.01-03 Late Elections 05/05/2000
200018052 162.08-06 Commuting 05/05/2000
200018051 61.02-00 Return of Capital v. Income 05/05/2000
200018051 6012.01-00 Individuals 05/05/2000
200018050 9999.98-00 Not Able to Identify Under Present List 05/05/2000
200018049 4216.00-00 Definition of Price 05/05/2000
200018048 1362.01-03 Late Elections 05/05/2000
200018047 1362.01-03 Late Elections 05/05/2000
200018046 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 05/05/2000
200018046 72.19-00 Required Distributions Where Holder Dies 05/05/2000
200018046 72.21-00 Annuity Contracts Not Held By Natural Persons 05/05/2000
200018045 1362.02-02 Ceases to be Small Business Corporation 05/05/2000
200018045 1362.04-00 Inadvertent Terminations 05/05/2000
200018044 9100.00-00 Extension of Time for Making Certain Elections 05/05/2000
200018043 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 05/05/2000
200018043 9114.03-38 Switzerland 05/05/2000
200018042 1362.02-03 Passive Investment Income 05/05/2000
200018041 1362.01-03 Late Elections 05/05/2000
200018040 332.01-00 Nonrecognition of Gain or Loss 05/05/2000
200018040 351.00-00 Transfer to Corporation Controlled by Transferor 05/05/2000
200018040 355.01-00 Spin-Off 05/05/2000
200018040 367.40-00 Treatment of Distribution Described in Section 367(e) 05/05/2000
200018040 368.04-00 Assets for Control of Transferee (Type "D") 05/05/2000
200018040 368.06-00 Change in Identity, etc. (Type "F") 05/05/2000
200018039 355.04-00 Business Purpose 05/05/2000

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