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
200046038 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 11/17/2000
200046037 6402.02-00 Refund Subject to Off-Set 11/17/2000
200046036 9999.98-00 Not Able to Identify Under Present List 11/17/2000
200046035 9114.03-12 France 11/17/2000
200046035 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 11/17/2000
200046034 9114.03-12 France 11/17/2000
200046034 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 11/17/2000
200046033 42.10-00 Recapture of Credit 11/17/2000
200046032 1362.01-03 Late Elections 11/17/2000
200046031 9100.00-00 Extension of Time for Making Certain Elections 11/17/2000
200046030 368.03-00 Stock for Property (Type "C") 11/17/2000
200046030 368.13-00 Transactions Involving Two or More Investment Companies 11/17/2000
200046029 9100.22-00 Other 11/17/2000
200046029 861.00-00 Income From Sources Within the U.S. 11/17/2000
200046028 1362.01-03 Late Elections 11/17/2000
200046027 338.01-02 Time in which Election must be made 11/17/2000
200046027 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 11/17/2000
200046026 338.01-02 Time in which Election must be made 11/17/2000
200046026 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 11/17/2000
200046025 61.00-00 Gross Income v. Not Gross Income 11/17/2000
200046025 61.03-00 Loan or Mortgage v. Sale 11/17/2000
200046025 61.43-00 Form v. Substance 11/17/2000
200046025 451.01-00 Annual Theory 11/17/2000
200046024 338.01-02 Time in which Election must be made 11/17/2000
200046024 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 11/17/2000

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