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
199935063 141.00-00 Private Activity Bond; Qualified Bond 09/03/1999
199935063 145.00-00 Qualified 501(c)(3) Bonds 09/03/1999
199935047 1361.03-01 Grantor Trusts 09/03/1999
199935052 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 09/03/1999
199935063 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 09/03/1999
199935058 9114.02-18 Pensions, Annuities, Alimony, and Child Support 09/03/1999
199935058 7701.21-20 Coordination with Income Tax Treaties 09/03/1999
199935066 1362.02-03 Passive Investment Income 09/03/1999
199935066 368.04-00 Assets for Control of Transferee (Type "D") 09/03/1999
199935037 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 09/03/1999
199935037 368.08-00 Continuity of Interest Rule 09/03/1999
199935013 1362.02-03 Passive Investment Income 09/03/1999
199935013 7704.03-00 Qualifying Income 09/03/1999
199935029 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 09/03/1999
199935029 9100.00-00 Extension of Time for Making Certain Elections 09/03/1999
199935014 1362.02-03 Passive Investment Income 09/03/1999
199935014 7704.03-00 Qualifying Income 09/03/1999
199935070 1362.02-03 Passive Investment Income 09/03/1999
199935070 368.04-00 Assets for Control of Transferee (Type "D") 09/03/1999
199935034 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 09/03/1999
199935034 368.08-00 Continuity of Interest Rule 09/03/1999
199935043 1362.00-00 Election by Small Business Corporation 09/03/1999
199935043 1362.04-00 Inadvertent Terminations 09/03/1999
199935019 267.07-06 Certain Foreign Currency Losses 09/03/1999
199935046 678.01-01 Release or Modification of Power 09/03/1999