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.

  1. Enter a term in the Find box.
  2. Click the Search button.
Помощь по поиску
Номер UILC Тема Дата публикации
200036015 1059A.05-00 Finality of Customs Values 09/08/2000
200036038 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 09/08/2000
200036030 368.06-00 Change in Identity, etc. (Type "F") 09/08/2000
200036030 1248.06-00 Non-Recognition Provisions 09/08/2000
200036020 2601.03-08 Constructive Additions 09/08/2000
200036029 1362.04-00 Inadvertent Terminations 09/08/2000
200036020 1031.02-00 Like Kind Property 09/08/2000
200036020 2501.01-00 Gift v. Not a Gift 09/08/2000
200036036 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/08/2000
200036031 280G.00-00 Golden Parachute Payments 09/08/2000
200036028 338.01-02 Time in which Election must be made 09/08/2000
200036014 453.09-01 Alternative Basis Recovery 09/08/2000
200036036 368.04-00 Assets for Control of Transferee (Type "D") 09/08/2000
200036031 4999.00-00 Golden Parachute Payments 09/08/2000
200036028 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 09/08/2000
200036026 280G.00-00 Golden Parachute Payments 09/08/2000
200036026 4999.00-00 Golden Parachute Payments 09/08/2000
200036005 832.05-00 Premiums Earned 09/08/2000
200036018 7701.00-00 Definitions 09/08/2000
200036025 280G.00-00 Golden Parachute Payments 09/08/2000
200036006 1341.02-00 Amount Previously Included in Income v. Not Included 09/08/2000
200036018 9100.00-00 Extension of Time for Making Certain Elections 09/08/2000
200036025 4999.00-00 Golden Parachute Payments 09/08/2000
200036022 6213.03-03 Successor Corporations 09/08/2000
200036027 280G.00-00 Golden Parachute Payments 09/08/2000