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
200010010 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/10/2000
200010010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/10/2000
200010010 7805.04-01 Retroactive Application of Rulings 03/10/2000
200010009 472.08-03 Components of Cost 03/10/2000
200010008 1362.01-03 Late Elections 03/10/2000
200010007 112.00-00 Combat Pay (Excluded v. Not Excluded) 03/10/2000
200010006 6042.01-00 Reportable Dividends 03/10/2000
200010005 6404.00-00 Abatements 03/10/2000
200010004 469.05-00 Rules Determining Income or Loss 03/10/2000
200010004 163.03-04 Property Held For Investment 03/10/2000
200010003 382.08-02 Net Unrealized Built-in Loss 03/10/2000
200010003 382.11-05 Preferred Stock 03/10/2000
200010003 382.12-03 Constructive Ownership of Stock 03/10/2000
200010002 461.01-04 Reserve for Estimated Expenses 03/10/2000
200010001 9111.19-01 Related Criminal Action 03/10/2000
200009068 507.01-00 Termination Under Section 507(a)(1) 03/03/2000
200009068 509.01-01 Private Foundation 03/03/2000
200009068 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 03/03/2000
200009068 4941.04-00 Definition of Self-Dealing 03/03/2000
200009068 4942.03-05 Qualifying Distribution 03/03/2000
200009068 4944.00-00 Excise Tax on "Jeopardizing" Investments 03/03/2000
200009068 4945.04-06 Expenditure Responsibility 03/03/2000
200009067 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 03/03/2000
200009066 72.04-00 Employee Annuities 03/03/2000
200009065 414.07-00 Governmental Plan 03/03/2000

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