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
200006054 4975.04-02 ESOP Loans 02/11/2000
200006053 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 02/11/2000
200006053 3402.00-00 Income Tax Collected at Source 02/11/2000
200006052 2518.02-00 Disclaimer of Less than an Entire Interest 02/11/2000
200006052 2518.04-00 Disclaimer by Surviving Spouse 02/11/2000
200006052 2056.01-00 Terminable Interests 02/11/2000
200006051 468A.04-02 Revised Schedules 02/11/2000
200006050 468A.04-02 Revised Schedules 02/11/2000
200006049 141.01-07 501(c)(3) Bonds 02/11/2000
200006049 145.00-00 Qualified 501(c)(3) Bonds 02/11/2000
200006048 9999.98-00 Not Able to Identify Under Present List 02/11/2000
200006047 368.04-00 Assets for Control of Transferee (Type "D") 02/11/2000
200006046 1362.01-03 Late Elections 02/11/2000
200006045 1362.01-03 Late Elections 02/11/2000
200006044 1362.01-03 Late Elections 02/11/2000
200006043 1362.01-03 Late Elections 02/11/2000
200006042 1362.04-00 Inadvertent Terminations 02/11/2000
200006041 1362.04-00 Inadvertent Terminations 02/11/2000
200006040 49.04.00-00 JUDGMENTS: Res judicata 02/11/2000
200006039 1362.00-00 Election by Small Business Corporation 02/11/2000
200006038 877.01-00 Principal Purpose--the Avoidance of Tax 02/11/2000
200006037 165.00-00 Deductions For Losses 02/11/2000
200006037 9100.00-00 Extension of Time for Making Certain Elections 02/11/2000
200006036 9100.22-00 Other 02/11/2000
200006036 884.09-00 Branch - Level Interest Tax 02/11/2000

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