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
200020038 1362.04-00 Inadvertent Terminations 05/19/2000
200020062 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/19/2000
200020062 408.00-00 Individual Retirement Accounts 05/19/2000
200020011 2503.00-00 Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) 05/19/2000
200020029 170.09-01 United States, States, Political Subdivisions, Etc. 05/19/2000
200020030 368.00-00 Definitions Relating to Corporate Reorganizations 05/19/2000
200020029 3306.03-01 Services for U.S. or an Instrumentality Excepted 05/19/2000
200020044 338.05-00 Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group 05/19/2000
200020044 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 05/19/2000
200020061 414.00-00 Definitions and Special Rules 05/19/2000
200020050 9114.03-13 Germany 05/19/2000
200020033 1362.01-03 Late Elections 05/19/2000
200020005 3121.04-01 Common Law Tests 05/19/2000
200020050 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 05/19/2000
200020033 9100.00-00 Extension of Time for Making Certain Elections 05/19/2000
200020005 3401.04-02 Employee v. Not an Employee 05/19/2000
200020048 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 05/19/2000
200020048 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 05/19/2000
200020048 403.00-00 Taxation of Employee Annuities (Taxable v. Not Taxable) 05/19/2000
200020048 368.00-00 Definitions Relating to Corporate Reorganizations 05/19/2000
200020048 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 05/19/2000
200020043 61.00-00 Gross Income v. Not Gross Income 05/19/2000
200020043 61.03-00 Loan or Mortgage v. Sale 05/19/2000
200020043 61.43-00 Form v. Substance 05/19/2000
200020043 451.01-00 Annual Theory 05/19/2000

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