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
200004021 7405.00-00 Action for Recovery of Erroneous Refunds 01/28/2000
200004020 1362.01-03 Late Elections 01/28/2000
200004019 1362.01-03 Late Elections 01/28/2000
200004018 9100.09-00 Section 442; Accounting Periods 01/28/2000
200004017 6212.00-00 Notice of Deficiency 01/28/2000
200004016 901.08-00 Taxes Used to Provide Subsidies 01/28/2000
200004016 9114.03-42 United Kingdom 01/28/2000
200004015 1502.20-00 Loss Disallowance Rule 01/28/2000
200004014 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 01/28/2000
200004014 662.00-00 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and TrustsAccumulating Income or Distributing Corpus 01/28/2000
200004014 2031.00-00 Definition 01/28/2000
200004014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/28/2000
200004014 2601.00-00 Tax On Generation Skipping Transfers 01/28/2000
200004013 862.00-00 Income From Sources Without U.S. 01/28/2000
200004013 861.00-00 Income From Sources Within the U.S. 01/28/2000
200004012 1362.01-03 Late Elections 01/28/2000
200004011 482.08-00 Interest 01/28/2000
200004011 482.08-04 Loan v. Capital Contribution 01/28/2000
200004011 1442.04-00 Interest 01/28/2000
200004010 1362.01-03 Late Elections 01/28/2000
200004009 453B.01-00 In General 01/28/2000
200004008 472.09-00 Inventory Price Index Method 01/28/2000
200004007 311.00-00 Taxability of Corporation on Distribution 01/28/2000
200004007 311.02-00 Distributions of Appreciated Property 01/28/2000
200004007 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 01/28/2000

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