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
200129018 6166.00-00 Extension of Time to Pay Estate Tax 07/20/2001
200129018 6166.02-00 Acceleration of Payments 07/20/2001
200129018 6166.50-00 Extension of Time For Payment of Estate Where Estate Consists Largely of Interest in Closely Held Business 07/20/2001
200129018 6166.52-00 Acceleration of Estate Tax Payable in Installments 07/20/2001
200129017 7701.00-00 Definitions 07/20/2001
200129017 9100.00-00 Extension of Time for Making Certain Elections 07/20/2001
200129016 162.36-02 Covered Employees 07/20/2001
200129015 115.00-00 Income of States, Municipalities, etc. 07/20/2001
200129014 3121.04-01 Common Law Tests 07/20/2001
200129014 3401.04-02 Employee v. Not an Employee 07/20/2001
200129013 468A.03-04 Formulas or Other Methods 07/20/2001
200129013 468A.04-02 Revised Schedules 07/20/2001
200129012 468A.03-04 Formulas or Other Methods 07/20/2001
200129012 468A.04-02 Revised Schedules 07/20/2001
200129011 6700.00-00 Promoting Abusive Tax Shelters 07/20/2001
200129010 17.12.04-00 COMP. AND SETTLEMENT: Comp. of income: Husband and wife 07/20/2001
200129010 9999.98-00 Not Able to Identify Under Present List 07/20/2001
200129009 265.00-00 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 07/20/2001
200129008 3401.06-01 In General 07/20/2001
200129007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/20/2001
200129007 368.05-00 Recapitalization (Type "E") 07/20/2001
200129006 355.01-00 Spin-Off 07/20/2001
200129005 468A.04-02 Revised Schedules 07/20/2001
200129004 3121.04-00 Employees 07/20/2001
200129004 3306.05-00 Employees 07/20/2001