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
200020056 513.00-00 Unrelated v. Not Unrelated Trade or Business 05/19/2000
200020006 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/19/2000
200020009 4972.04-04 Definitions 05/19/2000
200020045 61.00-00 Gross Income v. Not Gross Income 05/19/2000
200020009 4980.02-00 Exceptions 05/19/2000
200020009 6033.03-00 Lobbying Proxy Tax 05/19/2000
200020045 61.03-00 Loan or Mortgage v. Sale 05/19/2000
200020045 61.43-00 Form v. Substance 05/19/2000
200020045 451.01-00 Annual Theory 05/19/2000
200020013 1362.02-03 Passive Investment Income 05/19/2000
200020052 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/19/2000
200020020 665.00-00 Definitions Applicable to Subpart D 05/19/2000
200020014 665.00-00 Definitions Applicable to Subpart D 05/19/2000
200020052 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/19/2000
200020020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200020020 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/19/2000
200020020 2601.00-00 Tax On Generation Skipping Transfers 05/19/2000
200020014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/19/2000
200020014 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/19/2000
200020014 2601.00-00 Tax On Generation Skipping Transfers 05/19/2000
200020040 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/19/2000
200020031 1381.00-00 Organizations to Which Part Applies 05/19/2000
200020047 877.01-00 Principal Purpose--the Avoidance of Tax 05/19/2000
200020015 665.00-00 Definitions Applicable to Subpart D 05/19/2000
200020016 877.07-00 Ruling Submission by Expatriating Citizen 05/19/2000

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