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
199934005 1362.04-00 Inadvertent Terminations 08/27/1999
199934003 985.02-02 Currency Gain or Loss Determination 08/27/1999
199934012 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/27/1999
199934012 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/27/1999
199934021 1362.04-00 Inadvertent Terminations 08/27/1999
199934009 61.43-00 Form v. Substance 08/27/1999
199934009 482.00-00 Allocation of Income and Deductions Among Taxpayers 08/27/1999
199934011 2511.00-00 Transfers in General (Gift v. Not a Gift) 08/27/1999
199934025 408.00-00 Individual Retirement Accounts 08/27/1999
199934025 408.03-00 Rollover Contributions 08/27/1999
199934018 32.02-00 Earned Income 08/27/1999
199934023 1041.01-00 Transfers Incident to Divorce 08/27/1999
199934008 1042.02-00 Requirements 08/27/1999
199933045 1362.01-03 Late Elections 08/20/1999
199933049 414.08-00 Church Plan 08/20/1999
199933002 2701.00-00 Special Valuation Rules for Transfers of Interests in Corporations or Partnerships 08/20/1999
199933022 9100.09-00 Section 442; Accounting Periods 08/20/1999
199933027 2601.00-00 Tax On Generation Skipping Transfers 08/20/1999
199933027 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/20/1999
199933027 1015.02-00 Acquired by Gift After December 31, 1920 08/20/1999
199933011 17.12.07-00 COMP. AND SETTLEMENT: Compu. of income: Payments on offer 08/20/1999
199933038 408.03-00 Rollover Contributions 08/20/1999
199933038 72.20-00 Tax on Early Distributions from Qualified Retirement Plans 08/20/1999
199933007 3401.01-00 Wages Subject to Withholding 08/20/1999
199933007 3402.04-00 Included and Excluded Wages (50% Rule) 08/20/1999