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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编号 UILC 主题 发布日期
200030001 274.14-00 Percentage Disallowance for Meals and Entertainment Deductions 07/28/2000
200029056 414.09-00 Certain Employee Contributions 07/21/2000
200029055 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/21/2000
200029055 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 07/21/2000
200029055 409.00-00 Qualifications for Tax Credit Employee Stock Ownership Plans 07/21/2000
200029055 4975.00-00 Tax on Prohibited Transactions 07/21/2000
200029054 167.10-00 Retirement and Abandonment 07/21/2000
200029054 165.00-00 Deductions For Losses 07/21/2000
200029053 368.04-00 Assets for Control of Transferee (Type "D") 07/21/2000
200029053 355.01-01 Split-Off 07/21/2000
200029052 1362.01-03 Late Elections 07/21/2000
200029051 117.06-00 Qualified Tuition Reduction 07/21/2000
200029051 117.05-05 Determination of Amount Representing Payment For Service 07/21/2000
200029050 1361.01-04 More than One Class of Stock 07/21/2000
200029049 368.06-00 Change in Identity, etc. (Type "F") 07/21/2000
200029048 2511.00-00 Transfers in General (Gift v. Not a Gift) 07/21/2000
200029047 338.01-02 Time in which Election must be made 07/21/2000
200029047 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 07/21/2000
200029046 121.01-02 Ownership 07/21/2000
200029045 1362.01-03 Late Elections 07/21/2000
200029044 42.10-00 Recapture of Credit 07/21/2000
200029043 1362.01-02 Election After Termination 07/21/2000
200029042 280G.01-00 Definitions 07/21/2000
200029041 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 07/21/2000
200029041 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 07/21/2000

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