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
200013037 9100.00-00 Extension of Time for Making Certain Elections 03/31/2000
200013036 6611.03-00 Interest on Credits 03/31/2000
200013035 404.10-00 Deferred Compensation 03/31/2000
200013034 197.01-00 Certain Elections for Intangible Property 03/31/2000
200013033 9100.00-00 Extension of Time for Making Certain Elections 03/31/2000
200013033 7701.00-00 Definitions 03/31/2000
200013032 7502.00-00 Timely Mailing Treated as Timely Filing 03/31/2000
200013031 61.08-00 General Exclusions From Gross Income 03/31/2000
200013031 61.11-03 Government Payments 03/31/2000
200013030 61.11-03 Government Payments 03/31/2000
200013030 6041.03-00 Fixed or Determinable Gains, Profits, or Income 03/31/2000
200013029 61.00.00-00 PAYMENT 03/31/2000
200013028 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 03/31/2000
200013028 9100.00-00 Extension of Time for Making Certain Elections 03/31/2000
200013027 1362.04-00 Inadvertent Terminations 03/31/2000
200013026 117.05-00 Limitation 03/31/2000
200013025 2601.00-00 Tax On Generation Skipping Transfers 03/31/2000
200013025 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/31/2000
200013024 1362.01-03 Late Elections 03/31/2000
200013023 42.14-01 Correction of Administrative Errors and Omissions 03/31/2000
200013022 1362.02-03 Passive Investment Income 03/31/2000
200013021 856.04-00 Rents From Real Property 03/31/2000
200013020 355.03-00 Active Business 03/31/2000
200013020 355.04-00 Business Purpose 03/31/2000
200013018 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/31/2000