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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編號 UILC 主題 發布日期
200024028 355.01-01 Split-Off 06/16/2000
200024035 7201.00-00 Attempt to Evade or Defeat Tax 06/16/2000
200024035 7206.10-00 Signing Statements Under Perjury 06/16/2000
200024035 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 06/16/2000
200024055 529.00-00 Qualified State Tuition Programs 06/16/2000
200023028 1362.01-03 Late Elections 06/09/2000
200023008 832.06-02 Unpaid Losses 06/09/2000
200023049 50.05.00-00 LEVY: Authority 06/09/2000
200023023 338.01-01 Basis of Assets 06/09/2000
200023039 9100.22-00 Other 06/09/2000
200023026 2652.01-02 Special Election for QTIP 06/09/2000
200023023 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 06/09/2000
200023039 1503.04-04 Dual Resident Corporation 06/09/2000
200023026 9100.00-00 Extension of Time for Making Certain Elections 06/09/2000
200023016 351.00-00 Transfer to Corporation Controlled by Transferor 06/09/2000
200023006 3401.04-00 Employer-Employee Relationship 06/09/2000
200023010 162.04-02 Insurance 06/09/2000
200023001 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 06/09/2000
200023006 3121.01-00 Wages 06/09/2000
200023006 3306.02-00 Wages 06/09/2000
200023010 162.04-03 Capture Insurance 06/09/2000
200023056 507.00-00 Termination of Private Foundation Status 06/09/2000
200023017 368.00-00 Definitions Relating to Corporate Reorganizations 06/09/2000
200023056 4945.04-04 Grants to Individuals 06/09/2000
200023045 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/09/2000