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
200032050 514.06-00 Definitions--Debt-Financed Property 08/11/2000
200032049 414.07-00 Governmental Plan 08/11/2000
200032048 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 08/11/2000
200032047 4942.03-07 Set-Asides 08/11/2000
200032046 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 08/11/2000
200032045 408.00-00 Individual Retirement Accounts 08/11/2000
200032044 408.00-00 Individual Retirement Accounts 08/11/2000
200032044 408.03-00 Rollover Contributions 08/11/2000
200032044 403.05-00 Rollover Amounts 08/11/2000
200032043 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/11/2000
200032042 6211.05-00 Erroneous Refunds 08/11/2000
200032042 6213.07-01 Mathematical or Clerical Errors 08/11/2000
200032041 61.11-03 Government Payments 08/11/2000
200032041 6041.03-00 Fixed or Determinable Gains, Profits, or Income 08/11/2000
200032040 50.20.00-00 LEVY: Levy procedure 08/11/2000
200032039 9100.22-00 Other 08/11/2000
200032039 1503.04-04 Dual Resident Corporation 08/11/2000
200032038 9100.18-00 Section 927; FSC Election 08/11/2000
200032038 927.04-00 Election and Termination of Election 08/11/2000
200032037 901.01-04 Dual Capacity Taxpayers 08/11/2000
200032036 877.07-00 Ruling Submission by Expatriating Citizen 08/11/2000
200032035 877.01-00 Principal Purpose--the Avoidance of Tax 08/11/2000
200032034 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 08/11/2000
200032033 1362.04-00 Inadvertent Terminations 08/11/2000
200032032 877.01-00 Principal Purpose--the Avoidance of Tax 08/11/2000

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