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
200011056 678.00-00 Person Other Than Grantor Treated as Substantial Owner 03/17/2000
200011056 1361.03-00 Certain Trusts Permitted as Shareholders 03/17/2000
200011055 678.00-00 Person Other Than Grantor Treated as Substantial Owner 03/17/2000
200011055 1361.03-00 Certain Trusts Permitted as Shareholders 03/17/2000
200011054 1361.03-00 Certain Trusts Permitted as Shareholders 03/17/2000
200011053 1033.02-00 Definition of Involuntary Conversion Events 03/17/2000
200011052 1033.02-00 Definition of Involuntary Conversion Events 03/17/2000
200011051 170.00-00 Charitable, Etc. Contributions and Gifts 03/17/2000
200011051 170.09-04 Fraternal Societies, Etc. 03/17/2000
200011051 501.04-04 Veterans Organizations 03/17/2000
200011051 501.19-00 Organization of Past or Present Armed Forces Members 03/17/2000
200011050 170.00-00 Charitable, Etc. Contributions and Gifts 03/17/2000
200011050 170.09-04 Fraternal Societies, Etc. 03/17/2000
200011050 501.04-04 Veterans Organizations 03/17/2000
200011050 501.19-00 Organization of Past or Present Armed Forces Members 03/17/2000
200011049 20.02.03-00 DAMAGES, SUITS FOR: Agst. U.S.: Unauthorized coll. (sec. 7433) 03/17/2000
200011048 6231.05-00 Affected Item 03/17/2000
200011048 6231.06-00 Computational Adjustment 03/17/2000
200011047 6654.00-00 Failure By Individual to Pay Estimated Income Tax 03/17/2000
200011046 17.00.00-00 COMPROMISE AND SETTLEMENT 03/17/2000
200011045 877.01-00 Principal Purpose--the Avoidance of Tax 03/17/2000
200011044 9114.13-01 U.S. Virgin Islands 03/17/2000
200011043 877.01-00 Principal Purpose--the Avoidance of Tax 03/17/2000
200011042 877.01-00 Principal Purpose--the Avoidance of Tax 03/17/2000
200011041 368.00-00 Definitions Relating to Corporate Reorganizations 03/17/2000

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