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
200006043 1362.01-03 Late Elections 02/11/2000
200006042 1362.04-00 Inadvertent Terminations 02/11/2000
200006041 1362.04-00 Inadvertent Terminations 02/11/2000
200006040 49.04.00-00 JUDGMENTS: Res judicata 02/11/2000
200006039 1362.00-00 Election by Small Business Corporation 02/11/2000
200006038 877.01-00 Principal Purpose--the Avoidance of Tax 02/11/2000
200006037 165.00-00 Deductions For Losses 02/11/2000
200006037 9100.00-00 Extension of Time for Making Certain Elections 02/11/2000
200006036 9100.22-00 Other 02/11/2000
200006036 884.09-00 Branch - Level Interest Tax 02/11/2000
200006035 1362.01-03 Late Elections 02/11/2000
200006034 6166.03-00 Active Trade or Business 02/11/2000
200006033 3121.04-01 Common Law Tests 02/11/2000
200006033 3401.04-02 Employee v. Not an Employee 02/11/2000
200006032 7702.00-00 Life Insurance Contract Defined 02/11/2000
200006032 7702.20-00 Correction of Errors 02/11/2000
200006031 42.14-01 Correction of Administrative Errors and Omissions 02/11/2000
200006030 7702.00-00 Life Insurance Contract Defined 02/11/2000
200006030 7702.20-00 Correction of Errors 02/11/2000
200006029 468B.06-00 Other Funds 02/11/2000
200006029 162.00-00 Trade or Business (Deductible v. Not Deductible) 02/11/2000
200006029 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 02/11/2000
200006028 9100.00-00 Extension of Time for Making Certain Elections 02/11/2000
200006027 674.05-00 Exception for Independent Trustees 02/11/2000
200006027 2036.02-00 Retention of Right to Designate Who Shall Enjoy Property or Income 02/11/2000

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