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
200002020 170.14-00 Qualified Conservation Contribution 01/14/2000
200002019 704.01-00 Partnership Agreement 01/14/2000
200002019 482.00-00 Allocation of Income and Deductions Among Taxpayers 01/14/2000
200002019 61.43-00 Form v. Substance 01/14/2000
200002018 1362.00-00 Election by Small Business Corporation 01/14/2000
200002017 457.01-00 Year of Inclusion in Gross Income 01/14/2000
200002017 457.05-00 Eligible Deferred Compensation Plan Defined 01/14/2000
200002017 457.12-02 Custodial Accounts and Contracts 01/14/2000
200002016 1362.00-00 Election by Small Business Corporation 01/14/2000
200002015 469.00-00 Passive Activity Losses and Credits Limited 01/14/2000
200002014 103.12-05 Specific Facilities 01/14/2000
200002013 6427.02-00 Intercity, Local, or School Buses 01/14/2000
200002012 936.00-00 Puerto Rico and Possession Tax Credit 01/14/2000
200002012 936.01-00 Qualification For Tax Credit 01/14/2000
200002012 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 01/14/2000
200002011 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 01/14/2000
200002010 351.00-00 Transfer to Corporation Controlled by Transferor 01/14/2000
200002009 1502.20-00 Loss Disallowance Rule 01/14/2000
200002008 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 01/14/2000
200002007 6611.00-00 Interest on Overpayments (Interest v. No Interest) 01/14/2000
200002006 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 01/14/2000
200002005 6211.00-00 Definition of a Deficiency 01/14/2000
200002004 1502.77-00 Common Parent Agent for Subsidiaries 01/14/2000
200002004 1502.77-01 Alternative Agents of the Group 01/14/2000
200002003 1502.21-00 Consolidated Net Operating Loss Deduction 01/14/2000

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