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
200021047 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/26/2000
200021026 1362.01-03 Late Elections 05/26/2000
200021037 1362.01-03 Late Elections 05/26/2000
200021033 1362.01-03 Late Elections 05/26/2000
200021059 414.09-00 Certain Employee Contributions 05/26/2000
200021030 355.01-01 Split-Off 05/26/2000
200021030 368.00-00 Definitions Relating to Corporate Reorganizations 05/26/2000
200021043 351.00-00 Transfer to Corporation Controlled by Transferor 05/26/2000
200021062 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/26/2000
200021043 368.06-00 Change in Identity, etc. (Type "F") 05/26/2000
200021062 509.00-00 Private Foundation Defined 05/26/2000
200021062 414.00-00 Definitions and Special Rules 05/26/2000
200021062 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/26/2000
200021012 3121.16-00 Treatment of Certain Deferred Compensation and Salary Reduction Arrangements 05/26/2000
200021055 9100.22-00 Other 05/26/2000
200021016 42.10-00 Recapture of Credit 05/26/2000
200021027 1362.01-03 Late Elections 05/26/2000
200021053 1362.01-03 Late Elections 05/26/2000
200021055 1503.04-04 Dual Resident Corporation 05/26/2000
200021011 1502.12-00 Separate Taxable Income 05/26/2000
200021011 1502.79-00 Separate Return Years 05/26/2000
200021011 482.00-00 Allocation of Income and Deductions Among Taxpayers 05/26/2000
200021058 414.09-00 Certain Employee Contributions 05/26/2000
200021042 1362.01-03 Late Elections 05/26/2000
200021007 1001.02-00 Amount Realized 05/26/2000