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
200021056 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 05/26/2000
200021002 368.01-00 Statutory Merger or Consolidation (Type "A") 05/26/2000
200021056 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/26/2000
200021056 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 05/26/2000
200021056 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/26/2000
200021056 513.00-00 Unrelated v. Not Unrelated Trade or Business 05/26/2000
200021025 1362.01-03 Late Elections 05/26/2000
200021033 1362.01-03 Late Elections 05/26/2000
200021059 414.09-00 Certain Employee Contributions 05/26/2000
200021030 355.01-01 Split-Off 05/26/2000
200021030 368.00-00 Definitions Relating to Corporate Reorganizations 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
200021012 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 05/26/2000
200021055 9100.22-00 Other 05/26/2000
200021016 42.10-00 Recapture of Credit 05/26/2000
200021027 1362.01-03 Late Elections 05/26/2000
200021053 1362.01-03 Late Elections 05/26/2000
200021055 1503.04-04 Dual Resident Corporation 05/26/2000
200021008 83.04-02 Cancellation 05/26/2000

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