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
199935015 7704.03-00 Qualifying Income 09/03/1999
199935065 1031.00-00 Exchange of Property Held for Productive Use or Investment 09/03/1999
199935065 708.01-00 Termination 09/03/1999
199935039 877.01-00 Principal Purpose--the Avoidance of Tax 09/03/1999
199935074 877.01-00 Principal Purpose--the Avoidance of Tax 09/03/1999
199935018 1362.02-03 Passive Investment Income 09/03/1999
199935018 7704.03-00 Qualifying Income 09/03/1999
199935023 1362.01-03 Late Elections 09/03/1999
199935026 351.01-00 Control v. No Control by Transferor 09/03/1999
199935026 355.01-00 Spin-Off 09/03/1999
199935030 1362.00-00 Election by Small Business Corporation 09/03/1999
199935073 401.04-00 Discrimination as to Contributions or Benefits (See Also 401.29-01,401.20-00,414.00-00) 09/03/1999
199935073 402.01-00 Exempt Trust 09/03/1999
199935073 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 09/03/1999
199935073 415.02-00 Limitation for Defined Contribution Plans 09/03/1999
199935073 4972.00-00 Tax on Excess Contributions for Self-Employed Individuals (Repealed TEFRA -1984) 09/03/1999
199935007 6501.08-10 Execution of Waiver by Corporation Dissolved or Being Liquidated 09/03/1999
199935021 1362.01-03 Late Elections 09/03/1999
199935056 09.08.00-00 BANKRUPTCY CODE CASES: Automatic stay (Sec. 362) 09/03/1999
199935032 104.02-00 Workmen's Compensation 09/03/1999
199935011 197.00-00 Amortization of Goodwill & Certain Other Intangibles 09/03/1999
199935011 167.14-11 Other Intangible Property 09/03/1999
199935011 165.00-00 Deductions For Losses 09/03/1999
199935011 7121.00-00 Closing Agreements 09/03/1999
199935055 408.08-00 Tax Treatment of Accounts and Annuities 09/03/1999