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
200025052 162.08-06 Commuting 06/23/2000
200025051 7121.00-00 Closing Agreements 06/23/2000
200025050 3102.01-00 Deduction Requirement 06/23/2000
200025050 3121.02-07 Mandatory Coverage of State, etc., Employees 06/23/2000
200025050 3402.00-00 Income Tax Collected at Source 06/23/2000
200025049 17.31.00-00 COMPROMISE AND SETTLEMENT: Policy 06/23/2000
200025048 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/23/2000
200025047 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 06/23/2000
200025047 305.06-00 Certain Transactions Treated as Distributions 06/23/2000
200025046 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 06/23/2000
200025046 305.06-00 Certain Transactions Treated as Distributions 06/23/2000
200025045 1362.01-03 Late Elections 06/23/2000
200025044 1362.01-03 Late Elections 06/23/2000
200025043 164.00-00 Taxes 06/23/2000
200025042 1362.02-03 Passive Investment Income 06/23/2000
200025041 1362.01-03 Late Elections 06/23/2000
200025040 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/23/2000
200025040 355.01-01 Split-Off 06/23/2000
200025039 9999.00-00 Miscellaneous Issues 06/23/2000
200025038 455.02-00 Election 06/23/2000
200025037 817.08-04 Look-Through Diversification 06/23/2000
200025036 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 06/23/2000
200025035 302.00-00 Distributions in Redemption of Stock 06/23/2000
200025034 1362.01-01 Shareholder Consent 06/23/2000
200025033 1362.01-03 Late Elections 06/23/2000

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