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
200035033 414.09-00 Certain Employee Contributions 09/01/2000
200035032 877.01-00 Principal Purpose--the Avoidance of Tax 09/01/2000
200035031 332.00-00 Complete Liquidation of Subsidiaries 09/01/2000
200035031 7701.00-00 Definitions 09/01/2000
200035030 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 09/01/2000
200035030 9100.00-00 Extension of Time for Making Certain Elections 09/01/2000
200035029 9114.03-19 Ireland 09/01/2000
200035029 4371.00-00 Foreign Insurers Policies Tax (Taxable v. Not Taxable) 09/01/2000
200035028 1362.04-00 Inadvertent Terminations 09/01/2000
200035027 9114.03-06 Canada 09/01/2000
200035026 1362.01-03 Late Elections 09/01/2000
200035025 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 09/01/2000
200035024 936.00-00 Puerto Rico and Possession Tax Credit 09/01/2000
200035023 1362.01-03 Late Elections 09/01/2000
200035022 355.01-01 Split-Off 09/01/2000
200035022 368.04-00 Assets for Control of Transferee (Type "D") 09/01/2000
200035021 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 09/01/2000
200035020 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 09/01/2000
200035020 48.00-00 Energy Credit; Reforestation Credit 09/01/2000
200035019 905.03-02 Pooling Adjustments 09/01/2000
200035019 905.03-03 Redetermination of U.S. Liability 09/01/2000
200035018 61.00-00 Gross Income v. Not Gross Income 09/01/2000
200035018 451.01-00 Annual Theory 09/01/2000
200035017 1362.00-00 Election by Small Business Corporation 09/01/2000
200035016 42.08-04 Buildings Financed with Tax-Exempt Bonds 09/01/2000