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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숫자 UILC 주제 출시일
200023023 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 06/09/2000
200023022 115.00-00 Income of States, Municipalities, etc. 06/09/2000
200023021 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 06/09/2000
200023021 311.05-00 Appreciated Property Used to Redeem Stock 06/09/2000
200023020 2702.02-02 Personal Residence in Trust 06/09/2000
200023019 355.01-00 Spin-Off 06/09/2000
200023019 368.04-00 Assets for Control of Transferee (Type "D") 06/09/2000
200023018 149.02-00 Federally Guaranteed Bond Not Exempt 06/09/2000
200023017 368.00-00 Definitions Relating to Corporate Reorganizations 06/09/2000
200023016 351.00-00 Transfer to Corporation Controlled by Transferor 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
200023014 482.11-08 Cost Sharing Agreements 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
200023012 4072.02-00 Tires of the Type Used on Highway Vehicles 06/09/2000
200023011 4072.02-00 Tires of the Type Used on Highway Vehicles 06/09/2000
200023010 162.04-02 Insurance 06/09/2000
200023010 162.04-03 Capture Insurance 06/09/2000
200023009 3121.02-07 Mandatory Coverage of State, etc., Employees 06/09/2000
200023009 3121.15-00 Application of Hospital Insurance Tax to Federal, State, and Local Government 06/09/2000
200023008 832.06-02 Unpaid Losses 06/09/2000
200023006 3401.04-00 Employer-Employee Relationship 06/09/2000
200023006 3121.01-00 Wages 06/09/2000
200023006 3306.02-00 Wages 06/09/2000
200023005 06.01.00-00 ATTORNEYS: Authority 06/09/2000
200023004 9100.09-00 Section 442; Accounting Periods 06/09/2000

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