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
200019007 1362.01-02 Election After Termination 05/12/2000
200019033 1362.01-03 Late Elections 05/12/2000
200019009 9999.98-00 Not Able to Identify Under Present List 05/12/2000
200019014 1031.01-00 Property Held For Productive Use or Investment 05/12/2000
200019047 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 05/12/2000
200019014 1031.05-00 Deferred Exchanges 05/12/2000
200019014 752.01-00 Increase in Partner's Liabilities 05/12/2000
200019014 752.02-00 Decrease in Partner's Liabilities 05/12/2000
200019014 761.01-01 Organizations Treated as a Partnership 05/12/2000
200019014 761.01-02 Organizations Not Treated as a Partnership 05/12/2000
200019002 1042.02-00 Requirements 05/12/2000
200019041 1272.00-00 Current Inclusion in Income of Original Issue Discount 05/12/2000
200019044 4941.04-00 Definition of Self-Dealing 05/12/2000
200019044 4945.04-00 Definition of Taxable Expenditure 05/12/2000
200019044 4945.04-06 Expenditure Responsibility 05/12/2000
200019030 877.01-00 Principal Purpose--the Avoidance of Tax 05/12/2000
200019045 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 05/12/2000
200019017 1031.01-00 Property Held For Productive Use or Investment 05/12/2000
200019035 368.00-00 Definitions Relating to Corporate Reorganizations 05/12/2000
200019048 401.29-02 Special Distribution Requirements 05/12/2000
200019017 1031.05-00 Deferred Exchanges 05/12/2000
200019017 752.01-00 Increase in Partner's Liabilities 05/12/2000
200019017 752.02-00 Decrease in Partner's Liabilities 05/12/2000
200019017 761.01-01 Organizations Treated as a Partnership 05/12/2000
200019017 761.01-02 Organizations Not Treated as a Partnership 05/12/2000

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