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
200023003 1059.12-01 Exception to the Exception for Qualified Preferred Dividends 06/09/2000
200023003 165.00-00 Deductions For Losses 06/09/2000
200023003 446.01-00 Clearly v. Not Clearly Reflecting Income 06/09/2000
200023012 4072.02-00 Tires of the Type Used on Highway Vehicles 06/09/2000
200023005 06.01.00-00 ATTORNEYS: Authority 06/09/2000
200023024 312.00-00 Effect on Earnings and Profits (Decrease v. No Decrease) 06/09/2000
200023013 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/09/2000
200023024 964.01-00 Earnings and Profits 06/09/2000
200023043 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/09/2000
200023030 691.00-00 Recipients of Income in Respect of Decedents 06/09/2000
200023004 9100.09-00 Section 442; Accounting Periods 06/09/2000
200023020 2702.02-02 Personal Residence in Trust 06/09/2000
200023015 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/09/2000
200023032 1362.01-03 Late Elections 06/09/2000
200023021 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 06/09/2000
200023040 355.01-00 Spin-Off 06/09/2000
200023021 311.05-00 Appreciated Property Used to Redeem Stock 06/09/2000
200023050 4942.03-07 Set-Asides 06/09/2000
200023053 412.06-00 Minimum Funding Waiver 06/09/2000
200023014 482.11-08 Cost Sharing Agreements 06/09/2000
200023009 3121.02-07 Mandatory Coverage of State, etc., Employees 06/09/2000
200023046 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/09/2000
200023009 3121.15-00 Application of Hospital Insurance Tax to Federal, State, and Local Government 06/09/2000
200023052 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 06/09/2000
200023044 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/09/2000