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
200035016 42.09-01 Federally-Subsidized Buildings 09/01/2000
200035015 6702.00-00 Frivolous Income Tax Return 09/01/2000
200035014 664.03-02 Charitable Remainder Unitrust 09/01/2000
200035013 9100.09-00 Section 442; Accounting Periods 09/01/2000
200035012 62.00-00 Adjusted Gross Income Defined 09/01/2000
200035012 62.02-00 Trade and Business Deductions of Employees 09/01/2000
200035012 62.02-02 Reimbursements 09/01/2000
200035011 1362.00-00 Election by Small Business Corporation 09/01/2000
200035010 475.05-03 Items that are not Securities 09/01/2000
200035010 751.00-00 Unrealized Receivables and Inventory Items 09/01/2000
200035009 162.00-00 Trade or Business (Deductible v. Not Deductible) 09/01/2000
200035008 61.15-09 Purchase Price v. Interest 09/01/2000
200035008 6045.00-00 Returns of Brokers 09/01/2000
200035007 61.40-00 Governmental Benefits and Subsidies 09/01/2000
200035007 3402.20-00 Withholding on Payments of Indian Casino Profits 09/01/2000
200035006 469.01-01 Individual, Estate or Trust 09/01/2000
200035006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/01/2000
200035005 1031.02-00 Like Kind Property 09/01/2000
200035004 9100.22-00 Other 09/01/2000
200035004 1503.04-04 Dual Resident Corporation 09/01/2000
200035003 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 09/01/2000
200035002 1033.03-00 Property Similar or Related in Service or Use 09/01/2000
200035001 83.00-00 Property Transferred in Connection With Performance of Services 09/01/2000
200035001 162.36-00 Million Dollar Cap - Executive Employee Compensation 09/01/2000
200035001 355.01-00 Spin-Off 09/01/2000