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
200021045 367.10-03 Attribution of Earnings and Profits on an Exchange Described in Section 351~ 354, or 356 05/26/2000
200021001 3121.02-07 Mandatory Coverage of State, etc., Employees 05/26/2000
200021048 368.00-00 Definitions Relating to Corporate Reorganizations 05/26/2000
200021005 482.08-00 Interest 05/26/2000
200021061 414.09-00 Certain Employee Contributions 05/26/2000
200021005 1274.00-00 Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property 05/26/2000
200021005 7872.00-00 Treatment of Loans with Below Market Interest Rates 05/26/2000
200021005 7872.06-02 Below Market Loans Involving Foreign Persons 05/26/2000
200021008 83.04-02 Cancellation 05/26/2000
200021008 83.08-00 Deduction by Employer 05/26/2000
200021008 482.00-00 Allocation of Income and Deductions Among Taxpayers 05/26/2000
200021049 368.00-00 Definitions Relating to Corporate Reorganizations 05/26/2000
200021028 1362.04-00 Inadvertent Terminations 05/26/2000
200021052 1362.01-03 Late Elections 05/26/2000
200021036 61.08-00 General Exclusions From Gross Income 05/26/2000
200021023 9100.00-00 Extension of Time for Making Certain Elections 05/26/2000
200021051 1362.01-03 Late Elections 05/26/2000
200021036 61.11-03 Government Payments 05/26/2000
200021036 6041.03-00 Fixed or Determinable Gains, Profits, or Income 05/26/2000
200021025 1362.01-03 Late Elections 05/26/2000
200021024 877.01-00 Principal Purpose--the Avoidance of Tax 05/26/2000
200021044 355.01-00 Spin-Off 05/26/2000
200021057 507.01-00 Termination Under Section 507(a)(1) 05/26/2000
200021057 501.03-02 Foundations 05/26/2000
200021057 509.01-01 Private Foundation 05/26/2000

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