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
200007031 152.08-02 Release of Exemption 02/18/2000
200007030 152.03-00 Foster Child 02/18/2000
200007030 170.04-00 Unreimbursed Expenditures 02/18/2000
200007029 9999.00-00 Miscellaneous Issues 02/18/2000
200007028 1362.01-03 Late Elections 02/18/2000
200007027 1362.01-03 Late Elections 02/18/2000
200007026 1362.01-03 Late Elections 02/18/2000
200007025 104.01-00 Health and Accident Insurance 02/18/2000
200007025 162.35-00 Health Insurance Costs of Self Employed Individuals 02/18/2000
200007024 1362.04-00 Inadvertent Terminations 02/18/2000
200007023 1362.01-03 Late Elections 02/18/2000
200007022 1362.02-03 Passive Investment Income 02/18/2000
200007021 83.01-00 When Includible in Gross Income 02/18/2000
200007021 451.14-00 Constructive Receipt 02/18/2000
200007021 79.00-00 Group-Term Life Insurance--Employees (Payments Included v. Not Included) 02/18/2000
200007021 129.00-00 Dependent Care Assistance Programs 02/18/2000
200007021 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 02/18/2000
200007020 1362.01-03 Late Elections 02/18/2000
200007019 9100.00-00 Extension of Time for Making Certain Elections 02/18/2000
200007019 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 02/18/2000
200007019 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 02/18/2000
200007018 104.04-00 Armed Services, etc. 02/18/2000
200007017 7605.01-00 Restrictions on Examination of Taxpayer 02/18/2000
200007016 1361.01-04 More than One Class of Stock 02/18/2000
200007015 115.00-00 Income of States, Municipalities, etc. 02/18/2000

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