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
200024013 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/16/2000
200024036 355.01-00 Spin-Off 06/16/2000
200024023 9100.00-00 Extension of Time for Making Certain Elections 06/16/2000
200024013 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/16/2000
200024036 368.04-00 Assets for Control of Transferee (Type "D") 06/16/2000
200023048 50.00.00-00 LEVY 06/09/2000
200023022 115.00-00 Income of States, Municipalities, etc. 06/09/2000
200023048 58.00.00-00 OFFSET 06/09/2000
200023049 50.05.00-00 LEVY: Authority 06/09/2000
200023041 1362.01-03 Late Elections 06/09/2000
200023054 507.00-00 Termination of Private Foundation Status 06/09/2000
200023051 4941.04-00 Definition of Self-Dealing 06/09/2000
200023054 4945.04-04 Grants to Individuals 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
200023034 1362.01-03 Late Elections 06/09/2000
200023047 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/09/2000
200023033 1362.00-00 Election by Small Business Corporation 06/09/2000
200023036 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/09/2000
200023028 1362.01-03 Late Elections 06/09/2000