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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Номер UILC Тема Дата публикации
200125009 162.04-03 Capture Insurance 06/22/2001
200125008 3121.05-00 Employer v. Not an Employer 06/22/2001
200125008 3306.03-00 Employment 06/22/2001
200125007 384.00-00 Limitation on Use of Preacquisition Losses to Offset Built-in Gains 06/22/2001
200125007 351.00-00 Transfer to Corporation Controlled by Transferor 06/22/2001
200125007 482.00-00 Allocation of Income and Deductions Among Taxpayers 06/22/2001
200125006 172.07-00 Deferred Statutory or Tort Liability Losses 06/22/2001
200125005 162.04-03 Capture Insurance 06/22/2001
200125004 61.24-01 Issuance 06/22/2001
200125004 163.14-00 Bond Issuance Premium 06/22/2001
200125004 267.02-01 Matching of Deduction and Payee Income 06/22/2001
200125003 1221.03-01 Similar Property 06/22/2001
200125003 170.11-01 Reduction in General 06/22/2001
200125002 1362.01-03 Late Elections 06/22/2001
200125001 471.00-00 General Rule for Inventories 06/22/2001
200124030 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 06/15/2001
200124030 403.05-00 Rollover Amounts 06/15/2001
200124029 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/15/2001
200124029 4946.01-00 Disqualified Person 06/15/2001
200124028 401.06-00 Required Distributions 06/15/2001
200124027 507.00-00 Termination of Private Foundation Status 06/15/2001
200124026 507.00-00 Termination of Private Foundation Status 06/15/2001
200124025 414.08-00 Church Plan 06/15/2001
200124024 507.00-00 Termination of Private Foundation Status 06/15/2001
200124024 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/15/2001

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