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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Номер UILC Тема Дата публикации
200021041 356.00-00 Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) 05/26/2000
200021031 1362.01-03 Late Elections 05/26/2000
200021006 56.15-00 Adjusted Earnings and Profits 05/26/2000
200021063 414.00-00 Definitions and Special Rules 05/26/2000
200021029 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 05/26/2000
200021063 170.00-00 Charitable, Etc. Contributions and Gifts 05/26/2000
200021063 6033.00-00 Returns by Exempt Organizations (Section 501 Organizations) 05/26/2000
200021063 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/26/2000
200021029 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 05/26/2000
200021035 1362.01-03 Late Elections 05/26/2000
200021038 1362.01-03 Late Elections 05/26/2000
200020027 1362.00-00 Election by Small Business Corporation 05/19/2000
200020002 355.01-00 Spin-Off 05/19/2000
200020002 368.04-00 Assets for Control of Transferee (Type "D") 05/19/2000
200020006 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/19/2000
200020009 4972.04-04 Definitions 05/19/2000
200020045 61.00-00 Gross Income v. Not Gross Income 05/19/2000
200020009 4980.02-00 Exceptions 05/19/2000
200020009 6033.03-00 Lobbying Proxy Tax 05/19/2000
200020045 61.03-00 Loan or Mortgage v. Sale 05/19/2000
200020045 61.43-00 Form v. Substance 05/19/2000
200020045 451.01-00 Annual Theory 05/19/2000
200020015 665.00-00 Definitions Applicable to Subpart D 05/19/2000
200020016 877.07-00 Ruling Submission by Expatriating Citizen 05/19/2000
200020049 877.08-00 Ruling Submission by Expatriating Long-Term Resident 05/19/2000