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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200132040 512.01-00 Exception, Additions, and Limitations on Unrelated Income 08/10/2001
200132040 514.01-00 Rent and Deductions 08/10/2001
200132039 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 08/10/2001
200132038 408.00-00 Individual Retirement Accounts 08/10/2001
200132037 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/10/2001
200132037 4945.00-00 Excise Taxes on Taxable Expenditures 08/10/2001
200132036 1502.75-00 Filing Requirements 08/10/2001
200132036 6501.08-09 Execution by Corporate Officer 08/10/2001
200132035 61.22-00 Discharge of Indebtedness 08/10/2001
200132034 6402.02-00 Refund Subject to Off-Set 08/10/2001
200132033 368.05-00 Recapitalization (Type "E") 08/10/2001
200132032 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 08/10/2001
200132032 9114.03-19 Ireland 08/10/2001
200132031 165.13-00 Abandonment Losses 08/10/2001
200132031 468A.00-00 Special Rules for Decommissioning Cost 08/10/2001
200132030 338.01-02 Time in which Election must be made 08/10/2001
200132030 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 08/10/2001
200132029 6038B.03-00 Reasonable Cause 08/10/2001
200132028 9100.00-00 Extension of Time for Making Certain Elections 08/10/2001
200132028 7701.00-00 Definitions 08/10/2001
200132027 9100.22-00 Other 08/10/2001
200132027 1503.04-04 Dual Resident Corporation 08/10/2001
200132026 1362.01-03 Late Elections 08/10/2001
200132025 1362.01-03 Late Elections 08/10/2001
200132024 468A.00-00 Special Rules for Decommissioning Cost 08/10/2001

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