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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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200021001 3121.02-07 Mandatory Coverage of State, etc., Employees 05/26/2000
200021048 368.00-00 Definitions Relating to Corporate Reorganizations 05/26/2000
200021005 482.08-00 Interest 05/26/2000
200021061 414.09-00 Certain Employee Contributions 05/26/2000
200021005 1274.00-00 Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property 05/26/2000
200021005 7872.00-00 Treatment of Loans with Below Market Interest Rates 05/26/2000
200021005 7872.06-02 Below Market Loans Involving Foreign Persons 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
200021008 83.04-02 Cancellation 05/26/2000
200021008 83.08-00 Deduction by Employer 05/26/2000
200021008 482.00-00 Allocation of Income and Deductions Among Taxpayers 05/26/2000
200021049 368.00-00 Definitions Relating to Corporate Reorganizations 05/26/2000
200021028 1362.04-00 Inadvertent Terminations 05/26/2000
200021052 1362.01-03 Late Elections 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
200021031 1362.01-03 Late Elections 05/26/2000
200021006 56.15-00 Adjusted Earnings and Profits 05/26/2000
200021036 61.08-00 General Exclusions From Gross Income 05/26/2000

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