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
200049026 351.02-00 Series of Transactions 12/08/2000
200049025 1362.01-03 Late Elections 12/08/2000
200049024 1362.01-03 Late Elections 12/08/2000
200049023 6231.03-00 Partnership Item 12/08/2000
200049022 147.06-00 Public Approval Requirement 12/08/2000
200049021 468A.00-00 Special Rules for Decommissioning Cost 12/08/2000
200049021 1012.06-00 Liabilities Assumed as Purchase Price 12/08/2000
200049021 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 12/08/2000
200049020 1362.01-03 Late Elections 12/08/2000
200049019 1362.01-03 Late Elections 12/08/2000
200049018 1362.02-03 Passive Investment Income 12/08/2000
200049017 1362.01-03 Late Elections 12/08/2000
200049016 1362.01-03 Late Elections 12/08/2000
200049015 9100.10-01 Accounting Methods 12/08/2000
200049014 1362.02-03 Passive Investment Income 12/08/2000
200049013 6050I.00-00 Returns Relating to Cash Received in Trade or Business 12/08/2000
200049012 925.00-00 Transfer Pricing Rules 12/08/2000
200049012 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 12/08/2000
200049012 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 12/08/2000
200049011 2601.00-00 Tax On Generation Skipping Transfers 12/08/2000
200049010 901.01-03 Definition of Income Tax 12/08/2000
200049009 1221.00-00 Capital Asset v. Not a Capital Asset 12/08/2000
200049009 1222.00-00 Other Terms Relating to Capital Gains and Losses 12/08/2000
200049009 1231.00-00 Property Used in the Trade or Business and Involuntary Conversions (Capital Gain v. Ordinary Income Treatment) 12/08/2000
200049008 355.01-00 Spin-Off 12/08/2000

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