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
200003011 1362.02-02 Ceases to be Small Business Corporation 01/21/2000
200003011 1362.04-00 Inadvertent Terminations 01/21/2000
200003010 482.11-08 Cost Sharing Agreements 01/21/2000
200003009 482.08-00 Interest 01/21/2000
200003009 482.08-04 Loan v. Capital Contribution 01/21/2000
200003009 1442.04-00 Interest 01/21/2000
200003008 6041.07-00 Payments Other Than in Cash 01/21/2000
200003008 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 01/21/2000
200003007 332.01-00 Nonrecognition of Gain or Loss 01/21/2000
200003006 3121.15-00 Application of Hospital Insurance Tax to Federal, State, and Local Government 01/21/2000
200003005 170.11-03 Inventory and Other Property 01/21/2000
200003004 833.02-00 Special Deduction 01/21/2000
200003004 172.01-00 Carryback and Carryover 01/21/2000
200003003 7436.05-01 Restrictions on Assessment 01/21/2000
200003002 1001.12-05 Restrictive Sales Agreement 01/21/2000
200003002 954.02-05 Sale or Exchange of Property 01/21/2000
200003001 482.08-00 Interest 01/21/2000
200003001 482.08-04 Loan v. Capital Contribution 01/21/2000
200003001 1442.04-00 Interest 01/21/2000
200002052 414.09-00 Certain Employee Contributions 01/14/2000
200002051 414.09-00 Certain Employee Contributions 01/14/2000
200002050 414.08-00 Church Plan 01/14/2000
200002049 851.01-00 Election to be Regulated Investment Company 01/14/2000
200002049 9100.00-00 Extension of Time for Making Certain Elections 01/14/2000
200002048 42.14-01 Correction of Administrative Errors and Omissions 01/14/2000

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