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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숫자 UILC 주제 출시일
200022033 9100.20-00 Section 1502; Election to File Consolidated Return 06/02/2000
200022007 7518.00-00 Tax Incentives Relating to Merchant Marine Capital Construction Costs 06/02/2000
200022007 1402.00-00 Definitions 06/02/2000
200022007 1401.00-00 Rate and Applicability of Self-Employment Tax 06/02/2000
200022007 167.00-00 Depreciation 06/02/2000
200022056 501.03-33 Lessening the Burdens of Government 06/02/2000
200022056 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 06/02/2000
200022056 513.00-00 Unrelated v. Not Unrelated Trade or Business 06/02/2000
200022020 302.03-00 Complete Termination of Interest 06/02/2000
200022020 302.03-02 Determining Complete Termination 06/02/2000
200022020 302.05-01 Waiver of Family Attribution by Individual 06/02/2000
200022020 302.05-03 Disposition of Stock Acquired Within 10 Years from Related Party 06/02/2000
200022059 507.00-00 Termination of Private Foundation Status 06/02/2000
200022059 509.03-00 Continuation of Private Foundation Status 06/02/2000
200022059 4942.05-00 Operating Foundations 06/02/2000
200022059 4945.04-06 Expenditure Responsibility 06/02/2000
200022038 143.00-00 Mortgage Revenue Bonds; Qualified Mortgage Bond and Qualified Veterans' Mortgage Bond 06/02/2000
200022008 355.01-01 Split-Off 06/02/2000
200022038 143.05-00 Residence Requirements 06/02/2000
200022008 368.04-00 Assets for Control of Transferee (Type "D") 06/02/2000
200021017 1362.01-03 Late Elections 05/26/2000
200021003 833.02-00 Special Deduction 05/26/2000
200021032 368.01-00 Statutory Merger or Consolidation (Type "A") 05/26/2000
200021045 367.10-00 Transactions Described in Section 367(b) Complete liquidation of Foreign 05/26/2000
200021032 368.01-01 Using Stock of Corporation Controlling Acquiring Corporation 05/26/2000

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