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
200014020 1362.01-03 Late Elections 04/07/2000
200014019 1362.01-03 Late Elections 04/07/2000
200014018 1362.01-03 Late Elections 04/07/2000
200014017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/07/2000
200014016 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/07/2000
200014015 332.00-00 Complete Liquidation of Subsidiaries 04/07/2000
200014015 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 04/07/2000
200014015 338.80-00 Deemed Asset Sale and Liquidation in 338(h)(10) Election 04/07/2000
200014014 166.06-00 Other 04/07/2000
200014014 385.01-00 Debt v. Equity 04/07/2000
200014013 2031.00-00 Definition 04/07/2000
200014012 6601.08-00 Interest After Credit Election (May Dept. Stores) 04/07/2000
200014011 1362.02-03 Passive Investment Income 04/07/2000
200014010 469.00-00 Passive Activity Losses and Credits Limited 04/07/2000
200014009 2601.00-00 Tax On Generation Skipping Transfers 04/07/2000
200014008 636.00-00 Income Tax Treatment of Mineral Production Payments 04/07/2000
200014007 108.00-00 Income From Discharge of Indebtedness 04/07/2000
200014006 877.01-00 Principal Purpose--the Avoidance of Tax 04/07/2000
200014005 807.03-01 Amount of Reserve 04/07/2000
200014004 2511.00-00 Transfers in General (Gift v. Not a Gift) 04/07/2000
200014003 164.09-00 Taxes Assessed Against Local Benefits 04/07/2000
200014002 2041.02-00 Post-1942 Powers 04/07/2000
200014001 28.01.00-00 ERRONEOUS REFUNDS: Assessment of 04/07/2000
200013044 162.06-01 Payment of Another's Expenses 03/31/2000
200013043 336.01-00 General Rule 03/31/2000

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